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, Year 2		Dec. 31, Year 1
Accounts receivable	$14,900		$14,200
Inventory	63,000		63,700
Accounts payable	9,800		9,200
Dividends payable	21,000		20,000

Adjust net income of $91,900 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.