Blue Spruce Company reported 2023 net income of $157,000. During 2023, accounts receivable increased by $14,400 and accounts payable increased by $9,900. 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 Spru Statement of Adjustments to reconcile net income to---------?