The HOW Changes in Current Operating Assets and Liabilities-Indirect Method Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec 31, 2012 Dec 31, 2011 Accounts receivable $14,100 $13,600 Inventory 74,100 74,800 Accounts payable 18,900 17.100 Dividends payable 24,000 26,000 Adjust net income of $116,700 for changes in operating assets and liabilities to arrive at net cash flow from operating activities