Question #2 Changes in current operating assets and liabilities-indirect method Zwilling Corporation's comparative balance sheet for current assets and liabilities was as follows: Accounts receivable Inventory Accounts payable Dividends payable Dec. 31, Year 2 $35,000 22,500 18,500 43,200 Dec. 31, Year 1 $39,500 18,450 16,300 53,100 Adjust net income of $320,000 for changes in operating assets and liabilities to arrive at net cash flow from operating activities