Changes in Current Operating Assets and Liabilities-Indirect Method Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Accounts receivable Inventory Accounts payable Dividends payable Dec. 31, 20Y2 Dec. 31, 20Y1 $23,500 $23,000 62,400 63,100 11,600 26,000 10,500 28,000 Adjust net income of $125,100 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.