The following information is available for Coronado Industries for the year ended December 31, 2017.

Beginning cash balance		$ 46,575
Accounts payable decrease		3,830
Depreciation expense		167,670
Accounts receivable increase		8,487
Inventory increase		11,385
Net income		294,044
Cash received for sale of land at book value		36,225
Cash dividends paid		12,420
Income taxes payable increase		4,865
Cash used to purchase building		299,115
Cash used to purchase treasury stock		26,910
Cash received from issuing bonds		207,000

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).)