Changes in Current Operating Assets and Liabilities 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 $22,400 $19,300 Inventory 69,500 78,100 Accounts payable 25,400 21,700 Dividends payable 19,000 20,000 Adjust net income of $91,300 for changes in operating assets and liabilities to arrive at net cash flows from operating activities.