The following information is available for Coronado Corporation for the year ended December $31,2022.$

Beginning cash balance $$46,000$

Accounts payable decrease $3,300$

Depreciation expense $156,000$

Accounts receivable increase $7,600$

Inventory increase $11,000$

Net income $312,400$

Cash received for sale of land at book value $31,000$

Cash dividends paid $13,000$

Income taxes payable increase $4,700$

Cash used to purchase building $292,000$

Cash used to purchase treasury stock $28,000$

Cash received from issuing bonds $200,000$

Prepare a statement of cash flows using the indirect method.