Blue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec. 31, 20Y1 Accounts receivable $21,900 $20,600 Inventory 64,400 65,100 Accounts payable 21,300 21,000 Dividends payable 20,000 21,000 Adjust net income of $93,500 for changes in operating assets and liabilities to arrive at net cash flow from operating activities