The controller of Blue Corporation has provided you with the following information: Blue Corporation Income Statement For the Year Ended December 31, 2023 Net sales Operating expenses Income from operations Other revenues and expenses Gain on sale of equipment Interest expense Income before income taxes Income taxes Net income 31.500 8,400 $651.000 430.500 220.500 23,100 243,600 97,440 $146.160 Blue Corporation Comparative Account Information Relating to Operations For the Year Ended December 31, 2023 2023 2022 $58,800 $42,000 5,250 6,300 61.950 49,350 630 Accounts receivable Prepaid insurance Accounts payable Interest payable Income tax payable Unearned revenue 4,410 21,000 1.575 6,300 14,700 Prepare a statement of cash flows (for operating activities only) for the year ended December 31, 2023, using the direct method. (Show amounts that decrease cash flow with either a-sign e.g.-15,000 or in parenthesis eg. (15,000))