EE 16-3 p 77 PE 16-3B Changes in current operating assets and liabilities-indirect method BJ.1 Huluduey Corporation's comparative balance sheet for current assets and liabilities wa as follows: How Accounts receivable Inventory Accounts payable Dividends payable Dec. 31, Year 2 $18,000 34,800 27,600 8,400 Dec. 31, Year 1 $14,400 29,700 20,700 10,800 Adjust net income of $160,000 for changes in operating assets and liabilities to arrive a net cash flow from operating activities