please assist me with finding this one here. an explanation would be nice too.

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, 2012 Dec 31, 2011 Accounts receivable 517400 116.700 Inventory 73.500 72,200 Accounts payable 29.400 29.000 Dividends payable 17.000 18.000 Adjust net income of $83,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $1,200 x OM Once you have calculated the changes in the current operating assets and llabilities determine what impact those changes would have on cash. For example if accounts receivable has increased from last year to this year does that mean the company has collected more cash or less cash? If accounts payable has decreased does that mean the company has more cash or less cash