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 $16,700 $16,100 Inventory 71,700 72,400 Accounts payable 30,100 29,900 Dividends payable 15,000 16,000 Adjust net income of $70,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.