Chapter 23 Comprehensive Cash Flow Problem: Condensed financial data of Blue Co. Blue Company Balance Sheet December 31, 2020 and 2019 Blue Company Income Statement Year ended Dec, 31 2020 2020 2019 Sales revenue 57510 Cash 16200 10170 Cost of goods sold 42570 Receivables 15750 11880 Gross margin 19440 Inventory 14670 17010 SG&A Expenses 8460 Plant assets. 16650 15480 Income from operations 10980 Accum. Depr. -10710 -10530 Long-term Gain on sale of investment investments 11520 12690 810 64080 56700 Income before tax 11790 Income tax expense 4950 Accounts Payable 11070 8190 Net income 6840 Accrued Liabilities 1710 2160 Cash dividends 2340 Bonds Payable 12600 13860 Income retained in business 4500 Common Stock 16830 15120 Retained Earnings 21870 17370 64080 56700 Additional Information: No plant assets were sold in 2020. Prepare a statement of cash flows using the indirect method. Show amounts that decrease with a negative sign or in parentheses.