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 $30,500 $25,000 Inventory 51,900 61,000 Accounts payable 11,500 13,400 Dividends payable 18,000 17,000 Adjust net income of $76,100 for changes in operating assets and liabilities to arrive at net cash flows from operating activities. $fill in the blank 1