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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, 20Y2 Dec. 31, 20Y1 Accounts receivable $15,400 $14,200 Inventory 61,500 62,200 Accounts payable 29,400 28,600 Dividends payable 30,000 28,000 Adjust net income of $126,400 for changes in operating assets and liabilities to arrive at net cash flows from operating activities. a