Changes in Current Operating Assets and LiabilitiesIndirect Method Victor Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $27,900 $27,100 Inventory 71,200 71,900 Accounts payable 12,300 10,800 Dividends payable 18,000 19,000 Adjust net income of $87,900 for changes in operating assets and liabilities to arrive at net cash flow from operating activities