Please give the correct result of the following five errors

The following options can be filled in the three spaces on the left in the figure:

Condensed financial data of Blue Spruce Corp. follow. Blue Spruce Corp. Comparative Balance Sheets December 31 Assets 2019 2018 Cash $100,800 $47,900 Accounts receivable 91,500 33,700 Inventory 112,100 103,000 Prepaid expenses 29,400 25,200 Investments 140,600 113,000 Equipment 270,700 242,300 Accumulated depreciation-equipment (46,900) (52,500) Total $698,200 $512,600 Liabilities and Stockholders' Equity Accounts payable Accrued expenses payable Bonds payable Common stock Retained earnings Total $112,000 $67,100 16,100 17,100 111,500 149,700 220,700 174,100 237,900 104,600 $698,200 $512,600 $392,700 Blue Spruce Corp. Income Statement For the Year Ended December 31, 2019 Sales revenue Less: Cost of goods sold $135,000 Operating expenses, excluding depreciation 11,300 Depreciation expense 37,800 Income tax expense 27,600 Interest expense 4,700 Loss on disposal of plant assets 6,900 Net income 223,300 $169,400 Net income $169,400 Additional information: 1. New equipment costing $80,000 was purchased for cash during the year. 2. Old equipment having an original cost of $51,600 was sold for $1,300 cash. 3. Bonds matured and were paid off at face value for cash. 4. A cash dividend of $36,100 was declared and paid during the year. Further analysis reveals that accounts payable pertain to merchandise creditors. Prepare a statement of cash flows for Blue Spruce Corp. using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Blue Spruce Corp. Statement of Cash Flows Cash Flows from Operating Activities Cash Receipts from Customers 334900 Less cash payments: Decrease in Inventory -99200 For Operating Expenses -16500 For Income Taxes -27600 Increase in Prepaid Expenses -4700 Net Cash Provided by Operating Activities 186900 Net Cash Provided by Operating Activities 186900 Cash Flows from Investing Activities Purchase of Plant Assets -80000 Sale of Investments 1300 Purchase of Investments -27600 Net Cash Used by Investing Activities -106300 Cash Flows from Financing Activities Redemption of Bonds -38200 Issuance of Common Stock 46600 Payment of Cash Dividends -36100 Net Cash Used by Financing Activities -27700 Net Increase in Cash 52900 Cash at Beginning of Period DAT 47900 Cash at End of Period 100800 For Income Taxes Increase in Accounts Receivable Purchase of Plant Assets Decrease in Accounts Receivable For Interest Decrease in Inventory Purchase of Investments Issuance of Common Stock Sale of Plant Assets To Suppliers Redemption of Common Stock For Operating Expenses Gain on Sale of Plant Assets Payment of Cash Dividends Increase in Accrued Expenses Payable Increase in Prepaid Expenses Redemption of Bonds Sale of Investments Decrease in Accrued Expenses Payable Issuance of Bonds Cash Receipts from Customers Depreciation Expense Loss on Sale of Plant Assets Increase in Accounts Payable Decrease in Prepaid Expenses Decrease in Accounts Payable Increase in Inventory Payment of Cash Dividends Sale of Investments Increase in Accounts Payable Loss on Sale of Plant Assets Increase in Prepaid Expenses Issuance of Bonds Depreciation Expense Sale of Plant Assets Decrease in Accounts Payable Redemption of Bonds Increase in Inventory Decrease in Inventory Increase in Accounts Receivable To Suppliers Decrease in Accrued Expenses Payable Issuance of Common Stock Increase in Accrued Expenses Payable For Operating Expenses Cash Receipts from Customers Decrease in Prepaid Expenses For Interest Decrease in Accounts Receivable For Income Taxes Gain on Sale of Plant Assets Purchase of Plant Assets Redemption of Common Stock Purchase of Investments Purchase of Investments Issuance of Common Stock Sale of Investments Redemption of Bonds Increase in Accounts Payable Depreciation Expense Decrease in Accrued Expenses Payable Sale of Plant Assets Loss on Sale of Plant Assets Increase in Accrued Expenses Payable Gain on Sale of Plant Assets Issuance of Bonds Cash Receipts from Customers Decrease in Accounts Payable Increase in Prepaid Expenses Decrease in Prepaid Expenses Increase in Inventory Increase in Accounts Receivable Payment of Cash Dividends For Income Taxes To Suppliers Decrease in Inventory Purchase of Plant Assets Redemption of Common Stock Decrease in Accounts Receivable For Operating Expenses For Interest