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, Year 2 Dec. 31, Year 1 Accounts receivable $21,900 $18,100 Inventory 58,000 65,900 Accounts payable 14,500 17,100 Dividends payable 19,000 18,000 Adjust net income of $83,100 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $ 89,800 x