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, Year 2 Dec. 31, Year 1 Accounts receivable $35,000 $28,900 Inventory 46,800 55,000 Accounts payable 8,700 10,100 Dividends payable 28,000 26,000 Adjust net income of $116,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities