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Changes in Current Operating Assets and LiabilitiesIndirect Method Covington Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 2012 Dec. 31, 20Y1 Accounts receivable $20,900 $20,200 Inventory 50,300 51,000 25,800 25,000 Accounts payable Dividends payable 25,000 27,000 Adjust net income of $124,900 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $ 122,100