Blue Corp, uses the direct method to prepare its statement of cash flows. Blue trial balances at December 31, 2020 and 2019, are as follows. December 31 Debits 2020 2019 Cash $35,100 $31,800 Accounts receivable 32,900 30,000 Inventory 30,700 47,100 Property, plant, & equipment 100,300 95,300 Unamortized bond discount 4,500 5,000 Cost of goods sold 249,800 383,000 Selling expenses 142,200 171,800 General and administrative expenses 137,400 149,900 Interest expense 4,400 2,600 Income tax expense 20,500 61,600 $757,800 $978,100