9.statement of cash flow- Indirect Method

Depreciation expense 106,560 Accounts receivable increase 11,900 Inventory decrease 7,600 Profit for the year 191,400 Cash received for sale of patent at carrying amount 59,500 Cash dividends paid 71,400 Income tax payable decrease 4,500 Cash used to purchase building 396,300 Cash received from issuing bonds 325,700 The following information is available for Oriole Limited for the year ended December 31, 2024. Oriole follows ASPE 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)