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. $31,20$Y$2$ Dec. $31,20$Y$1$

Accounts receivable $$16,100$ $$15,500$

Inventory $63,40064,100$

Accounts payable $29,90029,000$

Dividends payable $19,00020,000$

Adjust net income of $$91,800$ for changes in operating assets and liabilities to arrive at net cash flow from operating activities.