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 $18,800 $18,400 Inventory 56,900 57,600 Accounts payable 16,400 15,800 Dividends payable 20,000 22,000 Adjust net income of $100,700 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1