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, 20Y2		Dec. 31, 20Y1
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 from operating activities.