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 $14,300 $13,600 60,200 Inventory 59,500 Accounts payable 15,800 14,000 Dividends payable 20,000 22,000 Adjust net income of $99,500 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $ 99,900 x