Blue Spruce Corp.reported the following information for 2022. Blue Spruce Corp. Comparative Balance Sheets December 31 Assets 2021 Cash Accounts receivable Inventory Prepaid expenses Land Buildings Accumulated depreciation-buildings Equipment Accumulated depreciation-equipment Totals Liabilities and Stockholders' Equity Accounts payable Accrued expenses payable Bonds payable Common stock ($1 par) Retained earnings Totals 2022 $153,400 161,200 114,400 15,600 143.000 520,000 (54,600 ) 475,800 (72,800) $1.456,000 $93,600 57,200 -O- 10,400 182,000 520,000 (36,400) 176.800 (26.000) $977,600 Change Increase/Decrease $59.800 Increase 104,000 Increase 114,400 Increase 5,200 Increase 39,000 Decrease -0- 18.200 Increase 299,000 Increase 46.800 Increase $111,800 0 260.000 598,000 486,200 $1,456,000 $104.000 26.000 390,000 156.000 301,600 $977,600 $7,800 Increase 26,000 Decrease 130,000 Decrease 442,000 Increase 184,600 Increase Blue Spruce Corp. Income Statement For the Year Ended December 31, 2022 Sales revenue $2.446,600 Cost of goods sold $1.235.000 Operating expenses 600.600 Interest expense 31.200 Loss on disposal of equipment 5,200 1.872.000 Income before income taxes 574.600 Income tax expense 169,000 Net income $405,600 Additional information: 1. Operating expenses include depreciation expense of $104.000. 2. Land was sold at its book value for cash. 3. Cash dividends of $221,000 were declared and paid in 2022 4. Equipment with a cost of $431,600 was purchased for cash. Equipment with a cost of $132,600 and a book value of $93.600 was sold for $88,400 cash. 5. Bonds of $130,000 were redeemed at their face value for cash. 6. Common stock ($1 par) of $442,000 was issued for cash. Additional information: 1. Operating expenses include depreciation expense of $104,000. 2. Land was sold at its book value for cash. 3. Cash dividends of $221,000 were declared and paid in 2022 4. Equipment with a cost of $431,600 was purchased for cash. Equipment with a cost of $132,600 and a book value of $93,600 was sold for $88.400 cash. 5. Bonds of $130,000 were redeemed at their face value for cash. 6. Common stock ($1 par) of $442,000 was issued for cash. Use this information to prepare a 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 eg. (15,000).) Blue Spruce Corp. Statement of Cash Flows-Indirect Method Adjustments to reconcile net income to