Changes in Current Operating Assets and LiabilitiesIndirect Method Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec. 31, 20Y1 Accounts receivable $17,300 $16,200 Inventory 78,700 79,400 Accounts payable 28,500 28,200 Dividends payable 18,000 19,000 Adjust net income of $84,100 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.