Changes in Current Operating Assets and abilities-indirect Method alue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows Dec 31, 2012 Dec. 31, 2011 Accounts receivable $26,800 $25,900 Inventory 59,500 60,200 Accounts payabile 18,700 18,300 Dividends payable 21,000 20,000 Adjust net income of $89,700 for changes in operating assets and liabilities to arrive at net cash row from operating activities 90,900X Che MyW Once you have calculated the changes in the current operating assets and liabilities termine what impact those changes would have ones. For example accounts receivable has increased from last year to this year does that mean the company is collected more cash or less that accounts payable to decreased does that mean the company has more cash or less cash