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, 20Y2 Dec. 31, 2011 Accounts receivable $28,300 $27,700 Inventory 70,300 71,000 Accounts payable 26,700 26,500 Dividends payable 29,000 27,000 Adjust net income of $122,400 for changes in operating assets and liabilities to arrive at net cash flow from operating activities