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 $19,700 $25,300 Inventory 83,800 72,900 Accounts payable 9,700 11,800 Dividends payable 17.000 16,000 Adjust net income of $70,700 for changes in operating assets and liabilities to arrive at net cash flows from operating activities