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, 2012 Dec. 31, 2011 Accounts receivable $24,300 $24,000 Inventory 77,900 78,600 Accounts payable 22,700 22,100 Dividends payable 26,000 28,000 Adjust net income of $127,800 for changes in operating assets and liabilities to arrive at net cash flow f 126,000 x Feedback