Question: Blue Corp. uses the direct method to prepare its statement of cash flows. Blue's trial balances at December 3 1 , 2 0 2 5

Blue Corp. uses the direct method to prepare its statement of cash flows. Blue's trial balances at December 31,2025 and 2024, are as follows.
\table[[,December 31],[Debits,2025,2024],[Cash,$35,200,$32,200
 Blue Corp. uses the direct method to prepare its statement of

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