eBook Show Me How Calculator Print Item Changes in Current Operating Assets and Liabilities-Indirect 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 $13,700 $17,100 Inventory 69,500 62,600 Accounts payable 36,000 29,500 Dividends payable 28,000 26,000 Adjust net income of $117,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities