70 Chapter 16 Statement ofCash Flows EE103 v PE 163A Change in current operating assets and liabilities indirect method Corporation's oomparative balance sheet for current assets and liabilitie as follows: Dec. 31, 2016 Dec. 31, 2015 $27,000 Accounts receivable 14,220 Accounts payable 53,100 Dividends payable Adjust net income of $207,000 for changes in operating assets and liabilities to amit at net cash flow from operating activities PE 16-3B Cha in current operating aseet nges ihilitinr indiront method