Blue Corp.s income statement for the year ended December 31, 2020, had the following condensed information: Service revenue $775,500 Operating expenses (excluding depreciation) $491,000 Depreciation expense 66,000 Unrealized loss on FV-NI investments 5,000 Loss on sale of equipment 12,500 574,500 Income before income taxes 201,000 Income tax expense 50,000 Net income $151,000 There were no purchases or sales of trading (FV-NI) investments during 2020. Blues statement of financial position included the following comparative data at December 31: 2020 2019 FV-NI investments $21,800 $26,800 Accounts receivable 34,800 54,400 Accounts payable 45,500 31,900 Income tax payable 7,000 9,100 . Prepare the operating activities section of the statement of cash flows using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000). Assume that Blue Corp.s current cash debt coverage ratio in 2019 was 4.5. Calculate the companys current cash debt coverage ratio in 2020. (Round answer to 1 decimal places, e.g. 7.5.)