The following are comparative balance sheets for Bramble Company.

Bramble Company Comparative Balance Sheets December 31
Assets		2022			2021
Cash		$ 73,100			$ 33,000
Accounts receivable		85,900			70,700
Inventory		170,200			187,100
Land		72,500			100,900
Equipment		260,900			199,800
Accumulated depreciationequipment		(65,800	)		(33,900	)
Total		$596,800			$557,600
Liabilities and Stockholders Equity
Accounts payable		$ 35,400			$ 47,200
Bonds payable		150,900			203,500
Common stock ($1 par)		216,200			173,500
Retained earnings		194,300			133,400
Total		$596,800			$557,600

Additional information:

1.		Net income for 2022 was $102,000.
2.		Depreciation expense was $31,900.
3.		Cash dividends of $41,100 were declared and paid.
4.		Bonds payable amounting to $52,600 were redeemed for cash $52,600.
5.		Common stock was issued for $42,700 cash.
6.		No equipment was sold during 2022.
7.		Land was sold for its book value.

Prepare a statement of cash flows for 2022 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).)

Bramble Company Statement of Cash Flows choose the accounting period December 31, 2022For the Month Ended December 31, 2022For the Year Ended December 31, 2022
select an opening name for section one
select a cashflow item
Adjustments to reconcile net income to
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select a closing name for section one
select an opening name for section two
select a cashflow item
select a cashflow item
select a closing name for section two
select an opening name for section three
select a cashflow item
select a cashflow item
select a cashflow item
select a closing name for section three
select a cashflow item
select a cashflow item
select a closing name for this statement

2)Blue Spruce Corp. reported net cash provided by operating activities of $ 377,900, net cash used by investing activities of $ 148,700, and net cash provided by financing activities of $ 84,700. In addition, cash spent for capital assets during the period was $ 201,100. No dividends were paid. Calculate free cash flow. (Enter negative amount using either a negative sign preceding the number e.g. -15,000 or parentheses e.g. (15,000).)

Free cash flow

$ enter free cash flow in dollars