Changes in Current Operating Assets and LiabilitiesIndirect Method

Blue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows:

	Dec. 31, 20Y2		Dec. 31, 20Y1
Accounts receivable	$14,200		$13,300
Inventory	63,400		64,100
Accounts payable	15,700		14,300
Dividends payable	29,000		27,000

Adjust net income of $123,900 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.