Blue Spruce Corp.'s income statement contained the condensed information below. Blue Spruce Corp. Income Statement For the Year Ended December 31,2017 $2,958,500 Service revenue Operating expenses, excluding depreciation Depreciation expense Loss on disposal of plant assets Income before income taxes Income tax expense Net income $1,872,700 167,750 48,800 2,089,250 869,250 170,800 $698,450 Blue Spruce Corp.'s balance sheet contained the comparative data at December 31. 2017 2016 Accounts receivable $213,500 $183,000 Accounts payable ncome taxes payable 39,650 21,350 125,050 97,600 Accounts payable pertain to operating expenses. Prepare the 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).) Prepare the 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 Corp Partial Statement of Cash Flows Adjustments to reconcile net income to