Charges in Cursent Operating Assits snd Liabiities -indarict Mechoil Wictai cocporation's comparative tialance sheet for current assets and llabulies was as follows: \begin{tabular}{lcc} & Dec. 31, 20y2 & Dec. 31, 20Y1 \\ \hline Acceunts receivabie & 529,200 & $26,500 \\ Inventory & 59,600 & 60,300 \\ Accounts payable & 28,200 & 28,000 \\ Dividends payable & 16,000 & 20,000 \end{tabular} Adjus net ancume of $92,100 for changes in operating assets and liabanses to arrive at net cash flow fromy operating activithe