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 $19,900 $19,300

Inventory 51,400 52,100

Accounts payable 19,800 18,500

Dividends payable 23,000 25,000

Adjust net income of $113,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.