Changes in Current Operating Assets and LiabilitiesIndirect Method

Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows:

	Dec. 31, 2014		Dec. 31, 2013
Accounts receivable	$14,500		$17,100
Inventory	84,100		75,800
Accounts payable	25,000		20,800
Dividends payable	22,000		24,000

Adjust net income of $108,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $