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I can't figure out how to get the correct answer. thank you! Changes in Current Operating Assets and Liabilities-Indirect Method Blue Circle Corporation's comparative balance
I can't figure out how to get the correct answer. thank you! 
Changes in Current Operating Assets and Liabilities-Indirect Method Blue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows: Adjust net income of $74,200 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. x
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