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, Year 2 Dec. 31, Year 1 Accounts receivable $21,200 Inventory Accounts payable Dividends payable djust net income of $73,100 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. A$18,600 65,400 18,800 16,000 55,600 16,000 17,000 63,100 X