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The comparative statement of financial position of Blue Spruce Corporation as at December 31, 2023, follows: BLUE SPRUCE CORPORATION Statement of Financial Position December

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The comparative statement of financial position of Blue Spruce Corporation as at December 31, 2023, follows: BLUE SPRUCE CORPORATION Statement of Financial Position December 31 December 31 Assets Cash 2023 2022 $54,000 $600 Accounts receivable 90,000 88,400 Equipment 27,200 22,100 Less: Accumulated depreciation (11,200) (11,300) Total $160,000 $99,800

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