The following information is available for Crane Corporation for the year ended December 31, 2025. Beginning cash balance $36,000 Accounts payable decrease 2,960 Depreciation expense 129,600 Accounts receivable increase 6,560 Inventory increase 8,800 Net income 227,280 Cash received for sale of land at book value 28,000 Cash dividends paid 9,600 Income taxes payable increase 3,760 Cash used to purchase building 231,200 Cash used to purchase treasury stock 20,800 received from issuing bonds 160,000 MacBook