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 $23,800 $23,300 50,000 50,700 24,000 22,700 25,000 27,000 Adjust net income of $122,500 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.