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, 20Y1 Accounts receivable Dec. 31, 20Y2 $21,400 68,700 $20,100 69,400 Inventory Accounts payable 15,800 14,700 Dividends payable 21,000 23,000 Adjust net income of $105,700 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $