View Policies Current Attempt in Progress Blue Spruce Corp.compiled the following financial information as of December 31, 2022: Service revenue Common stock Equipment Operating expenses Cash $830000 198000 255000 740000 202000 62000 38000 103000 93000 447000 Dividends Supplies Accounts payable Accounts receivable Retained earnings, 1/1/22 Blue's retained earnings on December 31, 2022 are: $475000 $447000 $548000. $38000