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	$29,600		$28,500
Inventory	61,000		61,700
Accounts payable	17,500		16,500
Dividends payable	17,000		19,000

Adjust net income of $87,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.