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 Y2 $25,700 Y1 $25,100 Inventory Y2 65,600 Y1 66,300 Accounts payable Y2 25,300 Y1 24,100 Dividends payable Y2 17,000 Y1 19,000 Adjust net income of $85,900 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.