The following information is available for Bridgeport Corp. for the year ended December 31, 2022. Beginning cash balance $39,600 Accounts payable increase 9,405 Depreciation expense 67,650 Accounts receivable decrease 7,920 Inventory decrease 5,115 Net income 94,380 Cash received for sale of land at book value 171,600 Cash dividends paid 62,700 Income taxes payable decrease 6,435 Cash used to purchase land 133,650 Cash used to redeem bonds 108,900 Cash received from issuing stock 264,000