Changes in Current Operating Assets and Liabilities-Indirect Method Victor Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $31,100 $25,700 Inventory 52,700 62,000 Accounts payable 18,800 22,400 Dividends payable 26,000 28,000 Adjust net income of $125,500 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $