Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in naronthocic o a /15nCl) Blue Spruce Inc., a retailer of garden tools that follows ASPE, had the following statements prepared as of December 31,2023 : 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