Changes in Current Operating Assets and Liabilities-Indirect Method Victor Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec. 31, 20Y1...

Extracted text: Changes in Current Operating Assets and Liabilities-Indirect Method Victor Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec. 31, 20Y1 Accounts receivable $25,600 $25,200 Inventory 76,800 77,500 Accounts payable 26,700 24,900 Dividends payable 20,000 21,000 Adjust net income of $95,500 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.