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, 2012 Dec. 31, 2011 Accounts receivable $19,400 $18,200 Inventory 78,500 79,200 Accounts payable 23,500 23,300 Dividends payable 27,000 25,000 Adjust net income of $111,700 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. SI