Victor Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $14,300 $17,600 Inventory 81,400 71,400 Accounts payable 15,000 18,100 Dividends payable 25,000 24,000 Adjust net income of $110,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. Feedback