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 $30,700 $30,000 62,200 '62,900 11,900 11,300 24,000 26,000 Adjust net income of $117,800 for changes in operating assets and liabilities to arrive at net cash flows from ope