Changes in Current Operating Assets and LiabilitiesIndirect Method Victor Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec. 31, 20Y1 Accounts receivable $22,200 $21,800 Inventory 62,100 62,800 Accounts payable 14,600 14,000 Dividends payable 22,000 23,000 Adjust net income of $105,500 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.