Exercise 12-5 The following information is available for Vaughn Manufacturing 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 $46,980 3,863 169,128 8,561 11,484 296,600 36,540 12,528 4,907 301,716 27,144 208,800 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 parent (15,000).) Vaughn Manufacturing Statement of Cash Flows-Indirect Method Adjustments to reconcile net income to