eBook Show Me How Changes in Current Operating Assets and Liabilities-Indirect Method Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 2012 Dec. 31, 2011 Accounts receivable $27,400 $27,100 Inventory 75,400 76,100 Accounts payable 24,400 23,000 Dividends payable 20,000 22,000 Adjust net income of $98,400 for changes in operating assets and liabilities to arrive at net cash flow from operating activities