he following information is available for Marin Corporation for the year ended December 31, 2022.

Beginning cash balance		$36,000
Accounts payable decrease		3,400
Depreciation expense		82,000
Accounts receivable increase		9,200
Inventory increase		14,100
Net income		316,000
Cash received for sale of land at book value		36,000
Sales revenue		744,000
Cash dividends paid		11,600
Income tax payable increase		4,600
Cash used to purchase building		142,500
Cash used to purchase treasury stock		30,800
Cash received from issuing bonds		223,000

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).)