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 $30,600 $25,500 Inventory 49,100 55,800 Accounts payable 15,600 19,000 Dividends payable 20,000 22,000 Adjust net income of $98,500 for changes in operating assets and liabilities to arrive at net cash flows from operating activities