Changes in Current Operating Assets and LiabilitiesIndirect Method Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec. 31, 20Y1 Accounts receivable $29,900 $28,700 Inventory 76,400 77,100 Accounts payable 23,900 22,100 Dividends payable 25,000 23,000 Adjust net income of $103,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1