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 $21,100 $20,600 Inventory 62,600 63,300 Accounts payable 30,700 29,700 Dividends payable 21,000 20,000 Adjust net income of $88,900 for changes in operating assets and liabilities to arrive at net cash flow from operating activities