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, Year 2 Dec. 31, Year 1 Accounts receivable $23,400 Inventory 66,300 Accounts payable 24,600 Dividends payable 20,000 $28,900 58,200 30,000 22,000 Adjust net income of $99,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $ 89,300 X