Blue Spruce Corp. reported the following information for 2022. Additional information: 1. Operating expenses include depreciation expense of $39,740. 1. Operating expenses include depreciation expense of $39,740. 2. Land was sold at its book value for cash. 3. Cash dividends of $85,780 were declared and paid in 2022. 4. Equipment with a cost of $167,630 was purchased for cash. Equipment with a cost of $51,120 and a book value of $36,170 was sold for $34,170 cash. 5. Bonds of $50,200 were redeemed at their face value for cash. 6. Common stock ( $1 par) was issued at par for $171,220 cash. Use this information to prepare a statement of cash flows using the indirect method. (Show amounts that decrease cosh flow with elther a - sign e.g. - 15,000 or in parenthesis eg. (15,000))