Changes in Current Operating Assets and LiabilitiesIndirect Method Victor Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 2014 Dec. 31, 2013 Accounts receivable $26,500 $23,000 Inventory 55,200 64,900 Accounts payable 21,800 27,900 Dividends payable 18,000 20,000 Adjust net income of $91,700 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.