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What changes in current operating assets

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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                     $24,400                       $24,200

Inventory                                    72,900                        73,600

Accounts payable                           21,900                         20,300

Dividends payable                             25,000                          27,000

Question 1: Adjust net income of $124,700 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.

Reference no: EM132584275

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