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 $14,300 $13,600 55,100 55,800 27,500 26,600 17,000 16,000 Adjust net income of $73,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. 74,900 X