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Changes in Current Operating Assets and Liabilities Indirect Method Covington Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $21,900 $26,400 Inventory 91,200 79,300 Accounts payable 18,400 15,100 Dividends payable 28,000 26,000 Adjust net income of $119,700 for changes in operating assets and liabilities to arrive at net cash flow from operating activities