The income statement of Blue Spruce Company is presented here. Additional information: 1. Accounts receivable decreased $373,100 during the year, and inventory decreased $308,800. 2. Prepaid expenses increased $148,400 during the vear. 3. Accounts payable to suppliers of inventory decreased $350,400 during the year: 4. Accrued expenses payable decreased $100,500 during the vear. 5. Administrative expenses include depreciationexpense of $110,800. Prepare the operating activities section of the statement of cash flows using the direct method. Show amounts that decraase cash flow With either a-sign es 15,000 or in parenthesis es (15,000)) Prepare the operating activities section of the statement of cash flows using the direct method. (Show amounts that decrease cash flow with elther asinn es - 15,000 or in porenthesis es (15,000) )