please need done asap

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, 2011 Accounts receivable $25,700 $24,900 Inventory 70,700 71,400 Accounts payable 11,000 10,700 Dividends payable 16,000 17,000 Adjust net income of $79,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. X