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 $13,400 $13,200 Inventory 69,300 70,000 Accounts payable 12,400 11,100 Dividends payable 21,000 20,000 Adjust net income of $91,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.

Changes in Current Operating Assets and Liabilities-Indirect Method Blue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows: Adjust net income of $91,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities