Blue Spruce Inc. had the following statement of financial position at the end of operations for 2022: Blue Spruce Inc. Statement of Financial Position December 31, 2022 Cash $25,930 Accounts payable $35,930 Accounts receivable 27,130 Bonds payable 46,930 FV-NI investments 32,000 Common shares 105,930 Equipment (net) 86,930 Retained earnings 29,130 Land 45,930 $217,920 $217,920 During 2023, the following occurred: 1. Blue Spruce liquidated its FV-NI investments portfolio at a loss of $10,930. 2. A parcel of land was purchased for $43,930. 3. An additional $30,000 worth of common shares was issued. 4. Dividends totalling $15,930 were declared and paid to shareholders. 5. Net income for 2023 was $40,930, including $17,930 in depreciation expense. 6. Land was purchased through the issuance of $35,930 in additional bonds. 7. At December 31, 2023,Cash was $76,130; Accounts Receivable was $47,930; and Accounts Payable was $45,930. Cash at Beginning of Year Cash at End of Year Cash Flows from Financing Activities Cash Flows from Investing Activities Cash Flows from Operating Activities Net Cash provided by Financing Activities Net Cash provided by Investing Activities Net Cash provided by Operating Activities Net Cash used by Financing Activities Net Cash used by Investing Activities Net Cash used by Operating Activities Net Decrease in Cash Net Increase in Cash BLUE SPRUCE INC. Statement of Cash Flows $ $ Adjustments to reconcile net income to net cash provided by operating activities: $ Adjustments to reconcile net income to net cash provided by operating activities: Decrease in Accounts Payable Decrease in Accounts Receivable Depreciation Expense Gain on Disposal of Investments Increase in Accounts Payable Increase in Accounts Receivable Issuance of Common Shares Loss on Disposal of Investments Net Income/(Loss) Payment of Cash Dividends Proceeds from Sale of FV-NI Investments Purchase of Land Blue Spruce purchased land at a cost of $ in exchange for additional bonds payable.