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Changes in Current Operating Assets and Llabilities-Indirect Method Blue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec 31, 20Y2 Dec 31, 2011 Accounts receivable $22,100 $21,500 Inventory 51,000 51,700 Accounts payable 19,300 18,600 Dividends payable 25,000 27,000 Adjust net income of $124,400 for changes in operating assets and liabilities to arrive at net cash flow from operating activities