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 $29,800 $28,800 62,900 63,600 12,600 11,000 16,000 17,000 Adjust net income of $75,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities