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, 20Y2 Dec. 31, 20Y1 $14,400 $13,200 57,100 57,800 26,300 25,900 21,000 19,000 Adjust net income of $87,000 for changes in operating assets and liabilities to arrive at net cash flow from operating activities