Blue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec. 31, 20Y1 Accounts receivable $26,600 $25,400 Inventory 51,400 52,100 Accounts payable 17,400 15,800 Dividends payable 21,000 20,000 Adjust net income of $90,000 for changes in operating assets and liabilities to arrive at net cash flow from operating activities