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, 20Y2 Dec. 31, 20Y1 Accounts receivable $27,900 $27,300 Inventory 64,900 65,600 Accounts payable 25,200 24,400 Dividends payable 28,000 26,000 Adjust net income of $116,800 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 $116,800 for changes in operating assets and liabilities to arrive at set cash flow from operating activities