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, 2012 Dec. 31, 2041 Accounts receivable $30,400 $29,900 Inventory 74,200 74,900 Accounts payable 17,200 15,700 Dividends payable 18,000 17,000 Adjust net income of $77,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities