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 $19,700 $19,300 Inventory 60,000 60,700 Accounts payable 17,200 16,200 Dividends payable 25,000 23,000 Adjust net income of $103,000 for changes in operating assets and liabilities to arrive at net cash flow from operating activities