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 $19,000 $18,700 Inventory 77,200 77,900 Accounts payable 10,700 9,000 Dividends payable 26,000 28,000 Adjust net income of $129,000 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $