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 $22,500 $21,400 53,200 53,900 10,500 9,800 20,000 19,000 Adjust net income of $84,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $ 85,500 X