The following information is available for Blue Spruce Corp. for the year ended December 31, 2022. Beginning cash balance Accounts payable decrease $47.700 3.900 Depreciation expense 171.700 Accounts receivable increase 8.700 Inventory increase 11,700 Net income 301. 100 Cash received for sale of land at book value 37.100 Cash dividends paid 12,700 Income taxes payable increase 5.000 306,300 Cash used to purchase building Cash used to purchase treasury stock Cash received from issuing bonds 27.600 212,000 Prepare a statement of cash flows using the indirect method. [Show amounts that decrease cash flow with eithero-signes -15,000 or in parenthesis es. (15,000)) Blue Spruce Corp. Statement of Cash Flows-Indirect Method -78 Adjustments to reconcile net income to Net Cash Provided by Operating Acties Deprecation Expert (11.700 increase in Accounts Receivable V (2.700) Decrease in Accounts Payable 1900) Increase in income Tas Payable V 150001 Cash Flows from investing Activides Cash Flows from investing Activities Sale of land 37.100 Purchase of Building 300.00 Net Cash used by investing Activities 209.2001 Cash flows from Financing Acties ce of Bonde 212.000 12TOCI Payment of Dividend v 27600 Purchase of treasury Stock 171.700 Cash Flows from Financing Activities et noreste in Cash Cash Beginning of Period Chat End of Perled