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, 20Y1 Accounts receivable $29,500 $29,300 Inventory 73,600 74,300 Accounts payable 28,400 26,700 Dividends payable 20,000 19,000 D Adjust net income of $87,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.