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	$29,300	$29,000
Inventory	72,400	73,100
Accounts payable	16,400	14,800
Dividends payable	17,000	16,000

Adjust net income of $74,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.