+ WV2 Online teactX C Fortune Corporation's Compex signment/takeAssignmentMain.do?invoker=&takeAssignmentSessionLocator=&inprogress=false eBook Show Me How Calculator Print Item Changes in Current Operating Assets and abilities-indirect 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 $33,800 $27,700 Inventory 61,200 69,600 Accounts payable 13,500 11,100 Dividends payable 15,000 16,000 Adjust net income of $72,300 for changes in operating assets and liabilities to arrive at net cash flow from operating activities DO % 5 & 3