Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable Inventory Accounts payable Dividends payable Adjust net income of $74,700 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $24,600 76,200 18,200 17,000 $28,900 67,400 15,700 16,000 67,700| X