Blue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1 Accounts receivable $23,900 $20,400 Inventory 51,500 60,600 Accounts payable 14,600 18,300 Dividends payable 21,000 20,000 Adjust net income of $89,400 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.