Changes in Current Operating Assets and Liabilities Blue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $19,000 $22,900 Inventory 81,200 71,900 Accounts payable 11,200 13,300 Dividends payable 21,000 20,000 Adjust net income of $92,400 for changes in operating assets and liabilities to arrive at net cash flows from operating activities. 78,100 X