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, Year 2 Dec. 31, Year 1 Accounts receivable $18,900 $24,200 Inventory 85,200 76,800 Accounts payable 25,800 22,600 Dividends payable 22,000 21,000 Adjust net income of $97,000 for changes in operating assets and liabilities to arrive at net cash flow from operating activities