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 $31,000 $29,800 Inventory 73,400 74,100 Accounts payable 27,000 25,200 Dividends payable 27,000 25,000 Adjust net income of $112,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities