Changes in Current Operating Assets and LiabilitiesIndirect Method 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 $13,600 $13,300 Inventory 65,500 66,200 Accounts payable 21,800 21,100 Dividends payable 17,000 16,000 Adjust net income of $71,900 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $