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, 2011 Accounts receivable $17,400 $16,700 Inventory 71,500 72,200 Accounts payable 29,400 29,000 Dividends payable 17.000 18,000 Adjust net income of $83.200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities