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 $20,900 $20,100 51,100 51,800 30,000 29,200 30,000 28,000 Adjust net income of $126,500 for changes in operating assets and liabilities to arrive at net cash flow from operating