Assignment: Chapter 14 Homework Questions Practice Exercise 14-03 Algorith Changes in Current Operating Assets and Liabilities-Indirect Method Blue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 2014 $19,400 55,400 8,300 25,000 Dec. 31, 2013 $15,800 64,400 9,700 23,000 Accounts receivable Inventory Accounts payable 0 : Dividends payable O Adjust net income of $103,900 for changes in operating assets and liabilities to arrive at net cash flow from 10. o Icon Key Practice Exercise 14-03 Algorithmic