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 $15,800 54,200 23,600 19,000 $14,700 54,900 22,000 20,000 Adjust net income of $89,700 for changes in operating assets and liabilities to arrive at net cash flow from operating activities