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, 2012 Dec. 31, 20Y1 Accounts receivable $13,100 $12,900 Inventory 54,000 54,700 Accounts payable 20,200 20,000 Dividends payable 19,000 20,000 Adjust net income of $92,500 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $ |x