Fortune Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 2012 Dec. 31, 2011 Accounts receivable $7,375 $5,058 Inventory 10,145 14,247 Accounts payable 4,399 5,706 Dividends payable 4,731 2,866 Adjust net income of $44,031 for changes in operating assets and liabilities to arrive at cash flows from operating activities using the indirect method