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	$20,100		$17,200
Inventory	59,300		68,900
Accounts payable	9,900		12,200
Dividends payable	15,000		16,000

Adjust net income of $72,400 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $______________________