Changes in Current Operating Assets and LiabilitiesIndirect Method Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec. 31, 20Y1 Accounts receivable $13,300 $13,100 Inventory 63,100 63,800 Accounts payable 22,600 22,100 Dividends payable 22,000 24,000 Adjust net income of $108,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.