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	$23,900		$23,600
Inventory	55,900		56,600
Accounts payable	25,900		24,700
Dividends payable	21,000		20,000

Adjust net income of $92,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $