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 $14,100 $12,800 65,300 66,000 16,700 15,200 25,000 27,000 Adjust net income of $123,300 for changes in operating assets and liabilities to arrive at net cash flows from operating activities.