Blue Inc., a major retailer of bicycles and accessories, operates several stores and is a publicly traded company. The company is currently preparing its statement of cash flows and follows the policy of classifying interest paid as operating cash flows and dividends paid as financing cash flows. The comparative statement of financial position and income statement for Blue as of May 31, 2020, are as follows: The following is additional information about transactions during the year ended May 31, 2020, for Blue Inc., which follows IFRS. 1. Plant assets costing \\( \\$ 91,000 \\) were purchased by paying \\( \\$ 54,000 \\) in cash and issuing 5,000 common shares. 2. The \"other expenses\" relate to prepaid items. 3. In order to supplement its cash, Blue issued 4,000 additional common shares. 4. There were no penalties assessed for the repayment of the mortgage. 5. Cash dividends of \\( \\$ 78,790 \\) were declared and paid at the end of the fiscal year. Prepare a statement of cash flows for Blue Inc. for the year ended May 31, 2020, 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) \\).)