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 $17,100 $16,100 Inventory 74,700 75,400 Accounts payable 21,100 19,600 Dividends payable 19,000 20,000 Adjust net income of $89,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $