eBook Show Me How Calculator Changes in Current Operating Assets and Liabilities-Indirect Method Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $28,700 $21,700 Inventory 57,100 51,400 Accounts payable 8,500 10,800 Dividends payable 22,000 24,000 Adjust net income of $107,300 for changes in operating assets and liabilities to arrive at net cash flow from operating act