Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec 31, 2012 Dec 31, 2011 Accounts receivable $15,800 $14,900 Inventory 49,500 50,200 Accounts payable 19,800 19,200 Dividends payable 21,000 22,000 Adjust net income of $101,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities