Changes in Current Operating Assets and Liabilities-Indirect Method Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $20,300 $17,200 Inventory 50,500 59,400 Accounts payable 8,200 9,600 Dividends payable 25,000 24,000 Adjust net income of $107,900 for changes in operating assets and liabilities to arrive at net cash flow from operating activities, 1