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, 2014		Dec. 31, 2013
Accounts receivable	$17,300		$21,600
Inventory	57,900		52,200
Accounts payable	19,200		23,100
Dividends payable	28,000		26,000

Adjust net income of $117,900 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.