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Question - Changes in Current Operating Assets and Liabilities-Indirect Method - Blue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows:
Dec. 31, 20Y2
Dec. 31, 20Y1
Accounts receivable
$20,600
$20,100
Inventory
74,600
75,300
Accounts payable
26,700
26,200
Dividends payable
31,000
29,000
Required - Adjust net income of $129,700 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.
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