Changes in Current Operating Assets and Liabilities-Indirect Method Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Accounts receivable Inventory Dec. 31, Year 2 Dec. 31, Year 1 $14,800 $18,500 57,100 51,000 15,100 18,000 15,000 16,000 Accounts payable Dividends payable Adjust net income of $71,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $ 59,100 x