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, 2012 Dec. 31, 20Y1 Accounts receivable Inventory Accounts payable Dividends payable $26,400 $25,700 58,400 59,100 29,600 29,100 21,000 23,000 Adjust net income of $105,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities