Changes in Current Operating Assets and LiabilitiesIndirect Method Victor Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 2012 Dec. 31, 2041 Accounts receivable $21,400 $21,100 Inventory 67,800 68,500 Accounts payable 16,300 15,400 Dividends payable 24,000 23,000 Adjust net income of $105,000 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. x