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 $19,600 $18,900 Inventory 68,100 68,800 Accounts payable 16,300 15,600 Dividends payable 25,000 27,000 Adjust net income of $121,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities