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 $27,900 $26,600 78,200 78,900 20,900 20,100 29,000 27,000 Adjust net income of $123,000 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.