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, 20Y2 Dec. 31, 20Y1 Accounts receivable $22,200 $21,400 Inventory 57,700 58,400 Accounts payable 30,900 29,600 Dividends payable 17,000 18,000 Adjust net income of $82,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities