Blue Corps income statement for the year ended December 31, 2020, had the following condensed information: $770.900 $496,000 Sales revenue Operating expenses (excluding depreciation) Depreciation expense Unrealized loss on FV-NI investments 59,000 5.100 11,800 571,900 Loss on disposal of equipment Income before income taxes 199.000 Income tax expense 50,000 Net income $149,000 There were no purchases or sales of trading (FV-NI) investments during 2020. Blue's statement of financial position included the following comparative data at December 31: 2020 2019 $21,300 $26,400 35,700 55,100 FV-NI investments Accounts receivable Accounts payable Income tax payable 45,300 32,000 7,500 8,800 Prepare the operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a-signe.g.-15,000 or in parenthesis e.g. (15,000).) with either a-signeg.-15,000 or in parenthesis e.g. (15,000).) Blue Corp. Partial Statement of Cash Flows (Indirect Method) $ Adjustments to reconcile net income to net cash provided by operating activities: $ >