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 $28,700 $27,800 Inventory 62,600 63,300 Accounts payable 22,900 22,400 Dividends payable 19,000 20,000 Adjust net income of $89,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities