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 $29,900 $29,500 Inventory 59,200 59,900 Accounts payable 19,000 18,200 Dividends payable 29,000 27,000