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in Operating Assets and Liabilities-Indirect Method Covington Corporation's comparative balance sheet for current assets arid liabilities was as follows: Dec. 31, 2014 $21,700 73,300 7,300 18.000 Dec. 31, 2013 $25,200 64,900 9,200 20.000 inventory Accounts payable Dividends payable djust net income of $91,100 for changes in operating assets and liabilities to arrive at net cash flow from operating activities s 86100