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 $29,000 $27,700 60,800 61,500 25,500 24,900 17,000 19,000 Adjust net income of $87,100 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.