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, 20Y2 Dec. 31, 20Y1
Accounts receivable $23,800 $23,600
Inventory 77,500 78,200
Accounts payable 18,500 17,400
Dividends payable 24,000 22,000

Adjust net income of $99,400 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. $fill in the blank 1

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