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Business, 14.08.2021 23:00 ineedhelpireallydo

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, 2011
Accounts receivable
$23,400
$22,100
Inventory
51,400
52,100
Accounts payable
26,400
25,800
Dividends payable
28,000
26,000
Adjust net income of $119,000 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.

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