Changes in Current Operating Assets and LiabilitiesIndirect Method Blue Circle Corporation's comparative balance sheet for...

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Accounting

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 $17,300 $21,600
Inventory 57,900 52,200
Accounts payable 19,200 23,100
Dividends payable 28,000 26,000

Adjust net income of $117,900 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.

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