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, 20Y2 Dec. 31, 20Y1 Accounts receivable $19,300 $18,900 Inventory 51,300 52,000 Accounts payable 26,800 26,300 Dividends payable 27,000 29,000 Adjust net income of $129,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1