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, 20Y1 Accounts receivable $23,300 $22,800 Inventory 58,400 59,100 Accounts payable 17,700 16,900 Dividends payable 19,000 20,000 Adjust net income of $90,100 for changes in operating assets and liabilities to arrive at net cash flow from operating activities