The following are the transactions from Blue Inc. concerning its allowance for doubtful accounts.

1.		Writeoff of accounts receivable			$4,750
2.		Recovery of accounts previously written off			4,250
3.		Accrual for bad debt expense			4,000

Assume these are the only transactions for the year.

Prepare the reporting relating to above transactions on a partial statement of cash flows 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 Inc. Statement of Cash Flows (Partial) Net Income Decreased by Bad Debt Expense $ Changes in non-cash working capital: Decrease in Accounts Receivable Net of Net Write-Offs Net increase v in cash