Blue Spruce Company reported 2020 net income of $155,000. During 2020, accounts receivable increased by $13,900 and accounts payable increased by $10,100. Depreciation expense was $48,000. Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Blue Spruce Company Statement of Cash Flows (Partial) Cash flows from operating activities Adjustments to reconcile net income to $