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 $17,800 $22,800 Inventory 65,200 57,200 Accounts payable 13,000 11,200 Dividends payable 17,000 16,000 Adjust net income of $72,400 for changes in operating assets and liabilities to arrive at net cash flows from operating activities. Accounts receivable

Changes in Current Operating Assets and Labilities Blue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows: Adjust net income of $72,400 for changes in operating assets and liabilities to arrive at net cash flows from operating activities $