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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 $14,700 $14,400 68,100 67,400 Inventory Accounts payable Dividends payable 9,600 9,000 20,000 19,000 Adjust net income of $87,900 for changes in operating assets and liabilities to arrive at net cash flow from operating activities