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 $18,400 $17,500 49,800 50,500 30,300 17,000 29,000 16,000 Adjust net income of $72,400 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. Dividends payable +A