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, 20Y2 Dec. 31, 20Y1 Accounts receivable Inventory Accounts payable Dividends payable $27,900 $26,600 74,800 75,500 30,900 29,800 19,000 21,000 Adjust net income of $94,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities