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 $28,100 $23,800 Inventory 62,600 70,300 Accounts payable 10,800 9,300 Dividends payable 24,000 22,000 Adjust net income of $100,200 for changes in operating assets and liabilities to arrive at net cash flows from operating activities.