Please help.

Current Attempt in Progress Blue Spruce Inc., a retailer of garden tools that follows ASPE, had the following statements prepared as of December 31, 2023: Question 23 of 24 /20i Additional information: 1. Dividends on common shares in the amount of $11,500 were declared and paid during 2023 . 2. Depreciation expense of $19,700 is included in operating expenses. 3. Equipment with a cost of $22,000 that was 70% depreciated was sold during 2023 . (a) Prepare a statement of cash flows 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).)