Changes in Current Operating Assets and Liabilities-Indirect Method Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 2012 Dec. 31, 20Y1 Accounts receivable $15,600 $15,200 Inventory 76,400 77,100 18,300 Accounts payable 20,000 Dividends payable 19,000 18,000 Adjust net income of $79,700 for changes in operating assets and liabilities to arrive at net cash flow from operating activities