Blue's balance sheet contained the following comparative data at December 31 . (Accounts payable pertains to operating expenses.) Prepare the operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000). BLUE COMPANY Statement of Cash Flows (Partial) $ Adjustments to reconcile net income to $