Changes in Current Operating Assets and Liabilities-indirect Method Victor Corporation's comparative balance sheet for current assets and liabilities as as follows Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $10,600 $13,200 Inventory 77,400 67,300 Accounts payable 14,600 17.400 Dividends payable 18,000 20,000 Adjust net income of $92,100 for changes in operating assets and liabilities to drive at net cash flow from operating another