Changes in Current Operating Assets and Liabilities-Indirect Method Blue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows: Accounts receivable Inventory Accounts payable Dividends payable Dec. 31, 20Y2 Dec. 31, 20Y1 $17,300 $16,600 76,600 77,300 20,100 19,000 26,000 28,000 Adjust net income of $127,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.