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 $18,900 $18,700 Inventory 64,600 65,300 Accounts payable 20,700 20,300 Dividends payable 27,000 25,000 Adjust net income of $111,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.