An incomplete Balance Sheet, Income Statement, and Cash Flow Statement, plus additional information for Blue Spruce Merchandising Co. are presented below. Complete the statements by determining the missing amounts. (Hint: Do not try to do the amounts in order. Start with the more obvious amounts, such as (a), (n), and (o) which are a simple transfer from one statement to another.) (Enter negative numbers using either a negative sign preceding the number, e.g. -45 or parenthesis, e.g. (45).)

Blue Spruce Merchandising Co. Cash Flow Statement - Indirect Method Year Ended December 31, 2021
Operating activities
Profit					$
Adjustments to reconcile profit to net cash
provided by operating activities
Depreciation of warehouse equipment		$18,200
Increase in accounts receivable		(10,200)
Decrease in inventory
Increase in prepaid expenses		(1,340)
Increase in accounts payable		39,850
Decrease in taxes payable
Increase in salaries payable		7,050			92,660
Net cash provided from operating activities
Investing activities
Purchase of land
Purchase of equipment		(69,400)
Net cash used by investing activities					(76,650)
Financing activities
Repayment of long-term debt		(19,600)
Dividends paid
Issuance of common shares		10,200
Net cash used by financing activities
Increase in cash
Cash, January 1, 2021					60,250
Cash, December 31, 2021					$97,635

Blue Spruce Merchandising Co. Income Statement Year Ended December 31, 2021
Sales					$665,500
Cost of goods sold					451,400
Gross profit					214,100
Operating expenses:
Depreciation expense		$
Administrative expenses		33,200
Salaries expense		61,300			112,700
Profit from operations					101,400
Interest expense
Profit before income taxes
Income taxes					21,325
Profit					$63,975

Additional Information:
1.		Dividends in the amount of $ were declared and paid during 2021.
2.		There were no disposals of equipment during the year.
3.		Payments for income tax totalled $ .
4.		Total amount paid for salaries for the year is .

Comparative Balance Sheets - (not classified)
		December 31
		2021			2020
Cash		$			$
Accounts receivable		105,500
Inventory		71,400			112,500
Prepaid expenses					810
Land		82,500			75,250
Equipment					246,000
Accumulated depreciation		(63,600)
		$			$
Accounts payable		$121,250			$
Income taxes payable		6,100			8,100
Salaries payable					6,100
Long-term loans payable					135,100
Common shares		246,000
Retained earnings		108,985			78,210
		$			$