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 $25,900 $24,900 Inventory 51,600 52,300 Accounts payable 15,200 13,400 Dividends payable 17,000 19,000 Adjust net income of $86,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities