U OWE parcowy LUTELE y eyani. Presented below is selected financial Information for Blue Spruce Corp. for December 31, 2017 Inventory $ 24,900 Cash paid to purchase equipment Cash paid to suppliers 104,300 Equipment Buildings 199,200 Service revenue Common stock 49,000 Cash received from customers Cash dividends paid 7,700 Cash received from issuing common stock Cash at beginning of period 7,800 $ 12,300 37,900 100,400 133,000 22,000 (a) Prepare the statement of cash flows for Blue Spruce Corp. (Show amounts that decrease cash flow either with a negative sign preceding the number e.g. -15,000 or in parentheses e.g. (15,000).) Blue Spruce Corp. Statement of Cash Flows December 31, 2017 Cash flows from operating activities Cash received from customers $133000 Cash paid to suppliers 104300 Net cash provided by operating activities 237300 Cash flows from investing activities : Cash paid to purchase equipment (12300) Net cash used by investing activities - (12300) Cash flows from financing activities Cash received from issuing common stock Cash dividends paid 4 (1700) Net cash provided by financing activities : 14300 Net Increase in cash 28700 Cash at beginning of period Cash at end of period J 36700