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, 201 Accounts receivable Inventory Accounts payable Dividends payable $20,000 78,900 19,100 28,000 $19,500 79,600 18,000 26,000 Adjust net income of $119,900 for changes in operating assets and liabilities to arrive at net cash flows from operating activities.