Chapter 13 - Basic Exercises eBook Show Me How Calculator 1. BE. 13-01 2. BE.13-02.ALGO Changes in Current Operating Assets and LiabilitiesIndirect Method Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year Dec. 31, Year 1 3. BE. 13-03.ALGO 4. BE. 13-04.ALGO Accounts $19,300 $18,300 receivable Inventory 73,200 73,900 Accounts payable 9,200 9,000 Dividends payable 24,000 Adjust net income of $109,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $ 26,000