The following information is available for Marin Corporation for the year ended December 31, 2022. Beginning cash balance $44,000 Accounts payable decrease 3,300 Depreciation expense 83,000 Accounts receivable increase 9,200 Inventory increase 14,500 Net income 255,000 Cash received for sale of land at book value 44,000 Sales revenue 745,000 Cash dividends paid 11,800 Income tax payable increase 4,500 Cash used to purchase building 141,000 Cash used to purchase treasury stock 30,200 Cash received from issuing bonds 230,000 Prepare a statement of cash flows using the indirect method.