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(a) Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with eithe or in parenthesis e.g. (15,000).)

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(a) Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with eithe or in parenthesis e.g. (15,000).) BLUE SPRUCE COMPANY Statement of Cash Flows - Indirect Method For the Year Ended December 31, 2025 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities V: Depreciation Expense Increase in Accounts Receivable Increase in Inventory 3 E D C $ 4 288 % 5 R T A

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