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 $10,900 $13,000 Inventory 87,700 76,900 Accounts payable 23,800 20,500 Dividends payable 25,000 27,000 Adjust net income of $122,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. 110,300 x Changes in Current Operating Assets and Liabilities,Indirect 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 $16,400 $19,100 Inventory 81,600 72,200 Accounts payable 26,100 22,900 Dividends payable 19,000 18,000 Adjust net income of $82,700 for changes in operating assets and liabilities to arrive at net cash flow from operating activities