The following information is available for Carla Vista Limited for the year ended December 31, 2024. Carla Vista follows ASPE Beginning cash balance $78,700 Accounts payable increase 9,000 Depreciation expense 95,400 Accounts receivable increase 10,700 Inventory decrease 6,800 Profit for the vear 171.300 Cash received for sale of patent at carrying amount 53,500 Cash dividends paid 64,200 Income tax payable decrease 4,000 Cashused to purchase building 354,600 Cash received from issuing bonds 291,400 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).)