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, Year 2 Dec. 31, Year 1 $20,000 56,800 19,300 17,000 Accounts receivable Inventory Accounts payable Dividends payable Adjust net income of$75,600 for changes in operating assets and liabilities to arrive at net cash flow from operating activities. \$16,400 63,600 16,600 16,000 62,500X

Question

I've tried this problem twice and keep getting the wrong answer. The first time I did it I got 70,100 and now the second time I got 62,500. How do I do this? Thanks!