The following information is available for Larkspur Corporation for the year ended December 31, 2022. Beginning cash balance $37,000 Accounts payable decrease 3,600 Depreciation expense 80,000 Accounts receivable increase 8,500 Inventory increase 14,600 Net income 311,000 Cash received for sale of land at book value 37,000 Sales revenue 748,500 Cash dividends paid 11,000 Income tax payable increase 4,800 Cash used to purchase building 146,000 Cash used to purchase treasury stock 34,500 Cash received from issuing bonds 234,000 LARKSPUR CORPORATION Statement of Cash Flows-Indirect Method Adjustments to reconcile net income to