The following information is available for Stamos Corporation for the year ended December 31, 2022. 

Beginning cash balance....................$ 45,000 

Accounts payable decrease....................3,700 

Depreciation expense....................162,000 

Accounts receivable increase....................8,200 

Inventory increase....................11,000 

Net income....................284,100 

Cash received for sale of land at book value ....................35,000 

Cash dividends paid....................12,000 

taxes payable increase....................4,700 

Cash used to purchase building 289,000 

Cash used to purchase treasury stock....................26,000 

Cash received from issuing bonds....................200,000

Instructions 

Prepare a statement of cash flows using the indirect method