I need help doing this problem with the correct account titles.

The following are Blue Corp's comparative balance sheet accounts at December 31, 2020 and 2019, with a column showing the increase (decrease) from 2019 to 2020. COMPARATIVE BALANCE SHEETS Increase 2020 2019 (Decrease) Cash $820,300 $699,900 $120,400 Accounts receivable 1,127,000 1,177,500 (50,500 ) Inventory 1,834,200 1,706,800 127,400 Property, plant, and equipment 3,337,200 2,979,400 357,800 Accumulated depreciation (1,168,700 ) (1,042,800 (125,900 Investment in Myers Co. 311,100 274,200 36,900 Loan receivable 248,200 248,200 Total assets $6,509,300 $5,795,000 $714,300 Accounts payable $1,012,400 $949,100 $63,300 Income taxes payable 30,200 49,900 (19,700 ) Dividends payable 79,600 99,600 (20,000 Lease liability 417,700 417,700 Common stock, $1 par 500,000 500,000 Paid-in capital in excess of par-common stock 1,494,000 1,494,000 Retained earnings 2,975,400 2,702,400 273,000 Total liabilities and stockholders' equity $6,509,300 $5,795,000 $714,300Additional information: 1. On December 31, 2019, Blue acquired 25% of Myers Co's common stock for $274,200. On that date, the carrying value of Myers's assets and liabilities, which approximated their fair values, was $1,096,800. Myers reported income of $147,600 for the year ended December 31, 2020. No dividend was paid on Myers's common stock during the year. 2. During 2020, Blue loaned $318,000 to TLC Co., an unrelated company. TLC made the first semiannual principal repayment of $69,800, plus interest at 10%, on December 31, 2020. 3. On January 2, 2020, Blue sold equipment costing $59,900, with a carrying amount of $37,800, for $39,800 cash. 4. On December 31, 2020, Blue entered into a capital lease for an office building. The present value of the annual rental payments is $417,700, which equals the fair value of the building. Blue made the first rental payment of $60,500 when due on January 2, 2021. 5. Net income for 2020 was $352,600. 6. Blue declared and paid the following cash dividends for 2020 and 2019. 2020 2019 Declared December 15, 2020 December 15, 2019 Paid February 28, 2021 February 28, 2020 Amount $79,600 $99,600 Prepare a statement of cash flows for Blue Corp. for the year ended December 31, 2020, 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 CORP. Statement of Cash Flows Adjustments to reconcile net income to