The following information is available for Bonita Industries for the year ended December 31, 2022. Beginning cash balance $ 41,400 Accounts payable decrease 3,400 Depreciation expense 149,000 Accounts receivable increase 7,500 Inventory increase 10,100 Net income 261,400 Cash received for sale of land at book value 32,200 Cash dividends paid 11,000 Income taxes payable increase 4,300 Cash used to purchase building 265,900 Cash used to purchase treasury stock 23,900 Cash received from issuing bonds 184,000 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).)