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, 20Y2 Dec 31, 2011 Accounts receivable $15,600 $14,700 Inventory 63,900 64,600 Accounts payable 15,800 14,400 Dividends payable 19,000 18,000 Adjust net income of $80,900 for changes in operating assets and liabilities to arrive at net cash flow from operating activities