Current Attempt in Progress Blue Spruce Company reported net income of $196,870 for 2025. Blue Spruce also reported depreciation expense of $36,940 and a loss of $4,720 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $13,760 for the year, a $16,070 increase in accounts payable, and a $4,250 increase in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2025. Use 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 COMPANY Statement of Cash Flows (Partial) - Indirect Method December 31, 2025 Adjustments to reconcile net income to