Changes in Current Operating Assets and LiabilitiesIndirect 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 $29,800 $25,900 Inventory 64,500 74,100 Accounts payable 30,500 25,200 Dividends payable 19,000 18,000 Adjust net income of $83,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities