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Changes in Current Operating Assets and LiabilitiesIndirect Method Victor Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $15,700 $19,400 Inventory 62,700 54,500 Accounts payable 14,200 11,600 Dividends payable 18,000 20,000 Adjust net income of $91,400 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. 84,300 X $