Can someone help me figure this out? Or atleast help me know which of the numbers should be added or subtracted from the net income?

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, 2012 Dec. 31, 2011 Accounts receivable $23,300 $22,900 Inventory 51,900 52,600 Accounts payable 28,900 27,100 Dividends payable 21,000 23,000 Adjust net income of $106,000 for changes in operating assets and liabilities to arrive at net cash flow from operating activities