Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Line Item Description Dec. 31, 20Y2 Dec. 31, 20Y1 Accounts receivable $16,300 $15,400 Inventory 64,600 65,300 Accounts payable 19,100 18,400 Dividends payable 19,000 21,000 Adjust net income of $96,400 for changes in operating assets and liabilities to arrive at net cash flows from operating activities