eBook Show Me How Print Item Changes in Current Operating Assets and Liabilities-Indirect Method Blue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 20Y2 Dec. 31, 20Y1 Accounts receivable Inventory Accounts payable Dividends payable $27,600 $26,600 71,300 72,000 30,400 29,900 22,000 20,000 Adjust net income of $90,800 for changes in operating assets and liabilities to arrive at net cash flow from operatin