Changes in current operating assets and liabilitiesindirect methodMohammed Corporation's comparative balance sheet for current assets and liabilities was as follows:Line Item DescriptionDec. $31,20$Y$2$Dec. $31,20$Y$1$Accounts receivable$$17,300$$$16,700$Inventory$65,70066,400$Accounts payable$28,20027,800$Dividends payable$20,00021,000$Adjust net income of $$93,700$ for changes in operating assets and liabilities to arrive at net cash flows from operating activities.