Changes in Current Operating Assets and LiabilitiesIndirect 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 $19,000 $18,600 Inventory 58,400 59,100 Accounts payable 18,100 17,600 Dividends payable 24,000 26,000 Adjust net income of $119,100 for changes in operating assets and liabilities to arrive at net cash ow from operating activities. $-x