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 $16,700 $16,100 77,500 78,200 10,500 10,100 24,000 22,000. Adjust net income of $98,000 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.