Changes in Current Operating Assets and Liabilities-1ndirect Method Blue Circle Corporation's comparative balance sheet for current assets and tiabilities was as follows: Adjust net income of $126,100 for changes in operating assets and liabilities to arrive at net cash fiow from operatiog activities. Changes in Current Operating Assets and Liabilities-1ndirect Method Blue Circle Corporation's comparative balance sheet for current assets and tiabilities was as follows: Adjust net income of $126,100 for changes in operating assets and liabilities to arrive at net cash fiow from operatiog activities