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$24,250$Cash dividends paid$9,000$Income taxes payable increasa$3\mathrm{.}525$Gash used to purchase building$215,750$Cash used to purchase treasury stock$19,500$Cash received from issuing bonds$150,000$ 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$.(15,000)$