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 $19,200 $16,100 Inventory 52,200 60,700 Accounts payable 29,700 25,800 Dividends payable 28,000 26,000 Adjust net income of $118,100 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $