Changes in current operating assets and liabilitiesindirect method

Blue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows:

Line Item Description	Dec. 31, 20Y2	Dec. 31, 20Y1
Accounts receivable	$25,000	$24,300
Inventory	73,600	74,300
Accounts payable	27,700	26,500
Dividends payable	15,000	16,000

Adjust net income of $72,600 for changes in operating assets and liabilities to arrive at net cash flows from operating activities.