Exercise 12-5 The following information is available for Bonita Industries for the year ended December 31, 2017. Beginning cash balance Accounts payable decrease Depreciation expense Accounts receivable increase Inventory increase Net income Cash received for sale of land at book value Cash dividends paid Income taxes payable increase Cash used to purchase building Cash used to purchase treasury stock Cash received from issuing bonds $45,855 3,770 165,078 8,356 11,209 289,498 35,665 12,228 4,789 294,491 26,494 203,800