Blue Mining Co$.$ has recently decided to go public and has hired you as an independent CPA. One statement that the enterprise is

anxious to have prepared is a statement of cash flows. Financial statements for $2025$ are provided below.

The following additional data were previded:

Dividends for the year $2025$ were $$200000.$

During the year, equipment was sold for $$242000.$ This equipment cost $$352000$ originally and had a bcok value of $$269000$ at

the time of sale. The loss on sale was ineprectly charged to cost of sales.

All depreciation expense is in the selling expense category

The net cash provided by operating activities is

$$252000$

$$208000$

$$299000$

$$412000$