Current Attempt in Progress The current sections of Blue Spruce Inc's balance sheets at December 31, 2024 and 2025, are presented here. Blue Spruce's net income for 2025 was $114,750. Depreciation expense was $20,250. 2025 2024 Current assets Cash $78,750 $74,250 Accounts receivable 60,000 66,750 Inventory 126,000 129,000 Prepaid expenses 20,250 16,500 Total current assets $285,000 $286,500 Current liabilities Accrued expenses payable $ 11,250 $3,750 Accounts payable 63,750 69,000 Total current liabilities $75,000 $72,750 Prepare the operating activities section of the company's statement of cash flows for the year ended December 31, 2025, using the indirect method. (Show amounts that decrease cash flow with either a-sign eg.-15,000 or in parenthesis e.g. (15,000).) BLUE SPRUCE INC. Statement of Cash Flows (Partial) - Indirect Method eTextbook and Media -/1 Prepare the operating activities section of the company's statement of cash flows for the year ended December 31, 2025, using the E indirect method. (Show amounts that decrease cash flow with either a-sign eg.-15,000 or in parenthesis eg. (15,000).) BLUE SPRUCE INC. Statement of Cash Flows (Partial) - Indirect Method Adjustments to reconcile net income to