Changes in Current Operating Assets and LiabilitiesIndirect Method Victor Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec. 31, 20Y1 Accounts receivable $17,600 $17,000 Inventory 62,400 63,100 Accounts payable 26,000 25,200 Dividends payable 20,000 21,000 Adjust net income of $96,900 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.