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 $10,500 $12,600 Inventory 71,100 63,500 Accounts payable 34,000 28,800 Dividends payable 21,000 23,000 Adjust net income of $104,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities