Changes in Current Operating Assets and Liabilities-Indirect Method Victor Corporation's comparative balance sheet for current assets and liabilities was as follows: Accounts receivable Inventory Accounts payable Dividends payable Dec. 31, 2012 Dec. 31, 201 $13,800 $13,500 61,200 61,900 14,300 13,100 22,000 23,000 Adjust net income of $104,400 for changes in operating assets and liabilities to arrive at net cash flow from operating activities