Changes in Current Operating Assets and LiabilitiesIndirect Method Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Dec. 31, Year Year 2 1 Accounts $14,600 $18,700 receivable Inventory 77,700 70,000 Accounts 18,700 23,400 payable Dividends 26,000 24,000 payable Adjust net income of $109,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $