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 $36,000 $30,000 Inventory 60,600 71,300 Accounts payable 17,000 14,200 Dividends payable 24,000 25,000 Adjust net income of $113,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $