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	$21,200		$19,900
Inventory	49,400		50,100
Accounts payable	27,500		27,200
Dividends payable	22,000		21,000

Adjust net income of $97,400 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.