/ilm/takeAssighment/ta Print Item Calculator Show Me How eBook Changes in CuIrent Operating Assets and Liabilities-Indirect Method Blue Cirde Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 1 Dec. 31, Year 2 $25,000 $26,200 Accounts receivable 65,500 64,800 Inventory 11,700 12,000 Accounts payable 22,000 20,000 Dividends payable Adjust net income of $102,100 for changes in operating assets and liabilities to arrive at net cash flow from operating activities