The following information is available for Bonita Industries for the year ended December 31, 2022. 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).) Cash Flows from Operating Activities Net Income $ 261,400 djustments to reconcile net income to Depreciation Expense $ 149,000 Decrease in Accounts Payable Increase in Inventory 3,40010,100 7,500 Increase in Income Taxes Payable 4,300 Net Cash Provided by Operating Activities Cash Flows from Investing Activities Sale of Land 32,200 Purchase of Building \begin{tabular}{rr} 265,900 \\ \hline \end{tabular} Net Cash used by Investing Activities 233,700 Cash Flows from Financing Activities Issuance of Bonds $