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, 20Y2 Dec. 31, 2041 Accounts receivable $17,000 $15,900 Inventory 72,400 73,100 Accounts payable 13,600 12,300 Dividends payable 20,000 19,000 Adjust net income of $86,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities