Blue Spruce Corp, reported net income of 5194.740 for 2022. Blue Spruce Corp, also reported depreciation expense of $36,900 and a loss of $5,030 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $15,650 for the year, a $15,880 increase in accounts payable, and a $4,250 increase in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2022. Use the indirect method. (Show amounts that decrease cash flow with either oa - signeg -15,000 or in parenthesis es (15,0001) Blue Spruce Corp. Partial Statement of Cash Flows December 31, 2022 Cash Flows from Operating Activities Net Income 194,300 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense 46,800 Loss on Disposal of Plant Assets 5.900 Decrease in Accounts Receivable 19,800 Increase in Accounts Payable 21,800 Decrease in Prepaid Expenses 3.400 97.700 Net Cash Provided by Operating Activities $ 292.000