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, 2014		Dec. 31, 2013
Accounts receivable	$31,500		$27,400
Inventory	58,900		66,900
Accounts payable	31,400		26,400
Dividends payable	19,000		20,000

Adjust net income of $89,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.

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