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 $15,000 $14,500 52,700 Inventory 53,400 Accounts payable 21,000 20,500 Dividends payable 17,000 18,000 Adjust net income of $81,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities