Blue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 2012 Dec. 31, 20Y1 Accounts receivable $14,200 $13,300 Inventory 66,800 67,500 Accounts payable 24,800 23,900 Dividends payable 25,000 27,000 Adjust net income of $124,900 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.