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, 2012 Dec. 31, 20Y1 Accounts receivable Inventory Accounts payable Dividends payable $30,600 53,200 17,800 19,000 $29,700 53,900 17.400 21.000 Adjust net income of $94,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities