changes in current operating assets and liabilities, indirect method blue circle corporations, comparative balance sheet for current assets and liabilities was as follows account receivables 13,200 inventory 77,000 account payable 18,300 dividends payable 19,000 and December 31 of 20 Y2, adjust net income of 83,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities

Changes in Current Operating Assets and Liabilities-Indirect Method Blue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows: Adjust net income of $83,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities