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 $27,200 Inventory $21,500 59,100 20,300 51,400 23,600 Accounts payable Dividends payable 25,000 24,000 Adjust net income of $108,500 for changes in operating assets and liabilities to arrive at net cash flow from operating activities