The following information is available for Blue Spruce Corp. for the year ended December 31, 2022.

Beginning cash balance		$ 63,000
Accounts payable decrease		5,180
Depreciation expense		226,800
Accounts receivable increase		11,480
Inventory increase		15,400
Net income		397,740
Cash received for sale of land at book value		49,000
Cash dividends paid		16,800
Income taxes payable increase		6,580
Cash used to purchase building		404,600
Cash used to purchase treasury stock		36,400
Cash received from issuing bonds		280,000

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 (15,000).) Blue Spruce Corp. Statement of Cash Flows-Indirect Method Adjustments to reconcile net income to