nme 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, Year1 Accounts receivable Inventory Accounts payable Dividends payable Adjust net income of $89,100 for changes in operating assets and liabilities to arrive at net cash flow from operating activities $21,600 66,100 19,100 19,000 $18,500 77,800 16,200 20,000