Changes in Current Operating Assets and Liabilities-Indirect 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 $28,400 Inventory 49,800 50,500 Accounts payable 14,800 13,800 Dividends payable 21,000 22,000 Adjust net income of $98,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.