The following information is available for Blue Spruce Corporation for the year ended December $31,2025.$Beginning cash balance$ $33,750$Accounts payable decrease$2,775$Depreciation expense$121,500$Accounts receivable increase$6,150$Inventory increase$8,250$Net income$213,075$Cash received for sale of land at book value$26,250$Cash dividends paid$9,000$Income taxes payable increase$3,525$Cash used to purchase building$216,750$Cash used to purchase treasury stock$19,500150,000$Cash received from issuing bondsPrepare a statement of cash flows using the indirect method. $($Show amounts that decrease cash flow with either a $-$ sign parenthesis e$.$g$.(15,000).)$