Exercise 12-5 The following information is available for Splish Brothers Inc. for the year ended December 31, 2017. Beginning cash balance $ 47,835 Accounts payable decrease 3,933 Depreciation expense 172,206 Accounts receivable increase 8,717 Inventory increase 11,693 Net income 301,998 Cash received for sale of land at book value 37,205 Cash dividends paid 12,756 Income taxes payable increase 4,996 Cash used to purchase building 307,207 Cash used to purchase treasury stock 27,638 Cash received from issuing bonds 212,600 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).) Splish Brothers Inc. Statement of Cash FlowsIndirect Method $ Adjustments to reconcile net income to $ $