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 $28,300 $27,400 Inventory 58,600 59,300 Accounts payable 18,500 17,500 Dividends payable 19,000 18,000 Adjust net income of $83,800 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $ 81,200 X