NEED HELP PLEASE ASAPP!!!

Commonshares Retained earnings Total liabilities and shareholders' equity \begin{tabular}{|c|c|} \hline 121,400 & 121,400 \\ \hline 53,240 & 35,100 \\ \hline$291,740 & $270,900 \\ \hline \end{tabular} BLUESPRUCEInc. Income Statement Year Ended December 31, 2023 Sales revenue Cost of goods sold Gross margin Operating expenses Operating income Interest expense Gain on disposal of equipment Income before income tax Income tax expense Net income $388,000 205,000 66,800116,200 $12,700 (2,900) 9,80057,000 27,360 $29,640 Additional information: 1. Dividends on common shares in the amount of $11,500 were declared and paid during 2023. 2. Depreciation expense of $19,700 is included in operating expenses. 3. Equipment with a cost of $22,000 that was 70% depreciated was sold during 2023. (a) Prepare a statement of cash flows using the direct method. (Show amounts that decrease cash flow with either a - sign eg. - 15,000 or in parenthesis eg. (15,000)) Blue Spruce inc, a retailer of garden tools that follows ASPE, had the following statements prepared as of December 31, 2023