Changes in Current Operating Assets and Liabilities Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $20,100 $23,700 Inventory 76,600 66,600 Accounts payable 19,400 24,300 Dividends payable 16,000 17,000 Adjust net income of $75,700 for changes in operating assets and liabilities to arrive at net cash flows from operating activities. 87,000 X