Changes in Current Operating Assets and Liabilities --Indirect Method Blue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 2012 Dec 31, 2011 Accounts receivable $17,800 $16,900 Inventory 75,300 76,000 Accounts payable 30,200 28,600 Dividends payable 29,000 27,000 Adjust net income of $124,100 for changes in operating assets and liabilities to arrive at net cash flow trom operating activities