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Changes in Current Operating Assets and Liabilities?Indirect MethodBlue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, Year 2 Dec. 31, Year 1Accounts R.$17,800 $22,000 Inventory80,800 70,900 Accounts P. 18,100 22,100 Dividends payable30,000 28,000 Adjust net income of $125,100 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.$

 


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