Changes in Current Operating Assets and Labilities-Indirect Method Blue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 2012 Dec. 31, 2011 Accounts receivable $27,400 $26,600 Inventory 77,200 77,900 Accounts payable 9,700 9,300 Dividends payable 23,000 21,000 Adjust net income of $94,000 for changes in operating assets and liabilities to arrive at net cash flow from operating activities