The following information is available for Indigo Corporation for the year ended December 31, 2022 Beginning cash balance $ 50,400 Accounts payable decrease 4,100 Depreciation expense 181,400 Accounts receivable increase 9,200 Inventory increase 12,300 Net Income 318,200 Cash received for sale of land at book value 39,200 Cash dividends paid 13,400 Income taxes payable increase 5,300 Cash used to purchase building 323,700 Cash used to purchase treasury stock 29,100 Cash received from issuing bonds 224,000 Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a- signes. -15,000 or in parenthesis eg. (15,000).)