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 $28,700 $27,600 Inventory 67,300 68,000 Accounts payable 27,300 27,000 Dividends payable 19,000 18,000 Adjust net income of $83,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities