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, 20Y2 Dec. 31, 20Y1 Accounts receivable Inventory Accounts payable Dividends payable $27,800 $27,600 57,500 58,200 28,100 27,800 18,000 17,000 Adjust net income of $75,700 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. 75,100 X