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, 2012 Dec. 31, 2011 Accounts receivable $14,500 $13,300 Inventory 66,900 67,600 Accounts payable 18,100 16,900 Dividends payable 16,000 17,000 Adjust net income of $79,400 for changes in operating assets and liabilities to arrive at net cash flow from operating activities