Need this done asap. Please help. Thanks.

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, 2012 Dec. 31, 20Y1 Accounts receivable $25,200 $24,800 59,500 60,200 Inventory Accounts payable Dividends payable 18,800 18,100 21,000 23,000 Adjust net income of $106,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities