Changes in Current Operating Assets and LiabilitiesIndirect Method Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y1 Accounts receivable Dec. 31, 20Y2 $29,300 50,300 $28,100 Inventory 51,000 Accounts payable 19,700 18,300 19,000 Dividends payable 18,000 Adjust net income of $86,400 for changes in operating assets and liabilities to arrive at net cash flow from operating activities