eBook Show Me How Changes in Current Operating Assets and Liabilities 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 $21,200 $25,600 Inventory 77,800 70,100 Accounts payable 16,300 13,700 Dividends payable 15,000 16,000 Adjust net income of $71,900 for changes in operating assets and liabilities to arrive at net cash flows from operating activities. 81,400 x Feedback