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 $29,400 $28,300 Inventory 59,300 60,000 Accounts payable 18,400 18,100 Dividends payable 25,000 27,000 Adjust net income of $124,100 for changes in operating assets and liabilities to arrive at net cash flow from operating activities