12.6. The following information is available for Novak Corp. for the year ended December 31, 2022.

Beginning cash balance		$ 49,100
Accounts payable decrease		4,000
Depreciation expense		176,600
Accounts receivable increase		8,900
Inventory increase		12,000
Net income		309,700
Cash received for sale of land at book value		38,200
Cash dividends paid		13,100
Income taxes payable increase		5,100
Cash used to purchase building		315,000
Cash used to purchase treasury stock		28,300
Cash received from issuing bonds		218,000

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 parenthesis e.g. (15,000).)