EET EET Print Rem 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, 20Y2 Dec. 31, 20Y1 Accounts receivable $24,000 $23,600 Inventory 79,000 79,700 Accounts payable 27,400 26,600 Dividends payable 15,000 16,000 V Adjust net income of $73,200 for changes in operating assets and liabilities to arrive at net cash flows from operating activities.