Changes in Current Operating Assets and Liabilities-Indirect Method Victor Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $17,700 $15,400 Inventory 55,800 65,600 Accounts payable 20,900 24,600 Dividends payable 20,000 21,000 Adjust net income of $96,500 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. Check My Work 1 more Check My Work uses remainin