• Victor Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec. 31, 20Y1 Accounts receivable $20,100 $19,200 Inventory 62,900 63,600 Accounts payable 23,100 21,300 Dividends payable 16,000 17,000 Adjust net income of $75,000 for changes in operating assets and liabilities to arrive at net cash flow from operating activities