Beginning cash balance $77,500 Accounts payable increase 8,900 Depreciation expense 93,960 Accounts receivable increase 10,500 Inventory decrease 6,700 Profit for the year 168,700 Cash received for sale of patent at carrying amount 52,500 Cash dividends paid 63,000 Income tax payable decrease 3,900 Cash used to purchase building 349,400 Cash received from issuing bonds 287,100 Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with eitl 15.000 or in varenthesis e.q. (15.000).)