Changes in current operating assets and liabilitiesindirect method

Blue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows:

Line Item Description	Dec. 31, 20Y2	Dec. 31, 20Y1
Accounts receivable	$21,800	$20,500
Inventory	79,100	79,800
Accounts payable	19,400	18,900
Dividends payable	21,000	19,000

Adjust net income of $86,700 for changes in operating assets and liabilities to arrive at net cash flows from operating activities.

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