Changes in current operating assets and liabilities-indirect method Victor Corporation's comparative balance sheet for current assets and liabilities was as follows: Accounts receivable Inventory Accounts payable Dividends payable Dec. 31, 20Y2 Dec. 31, 20Y1 $29,100 $28,000 69,500 70,200 25,400 21,000 27,000 20,000 Adjust net income of $94,200 for changes in operating assets and liabilities to arrive at net cash flows from operating activities. $