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 $13,400 $12,800 Inventory 67,700 68,400 Accounts payable 24,800 24,300 Dividends payable 25,000 23,000 Adjust net income of $105,500 for changes in operating assets and liabilities to arrive at net cash flow from operating activities