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 $24,300 $23,600 59,700 60,400 20,600 19,800 25,000 27,000 Adjust net income of $122,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.