the indirect method a net income of $175,00 od liabilities was as OR 08.2 > EE 16-3 A 77 PE 16-3A Changes in current operating assets and liabilities-indirer Zwilling Corporation's comparative balance sheet for current assets follows: Dec. 31, Year 2 Dec 31, Year 1 $35,000 22,500 18,500 Accounts receivable Inventory Accounts payable Dividends payable $39,500 18,450 16,300 53,100 43,200 bilities to arrive at Adjust net income of $320,000 for changes in operating e of $320,000 for changes in operating assets and liabilities net cash flow from operating activities. accets and liabilities-indirect method