Thank you for the help!

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, Year 2 Accounts receivable Inventory Accounts payable Dividends payable $27,300 71,500 12,600 26,000 Dec. 31, Year1 $26,700 72,200 11,000 28,000 Adjust net income of $127,100 for changes in operating assets and liabilities to arrive at net cash flow from operating activities