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 $19,300 $19,100 54,100 54,800 17,300 15,600 17,000 19,000 Adjust net income of $84,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. 84,900 X Accounts receivable Inventory Accounts payable Dividends payable

Changes in Current Operating Assets and Labilities-1ndirect Method Blue Circie Corporation's comparative balance sheet for current assets and liabilities was as follows: Adjust net income of $84,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. \$