The following information is available for Novak Corp. for the year ended December 31, 2022 Beginning cash balance $ 36,000 Accounts payable increase 8.550 Depreciation expense 61,500 Accounts receivable decrease 7.200 Inventory decrease 4,650 Net income 85,800 Cash received for sale of land at book value 156,000 Cash dividends paid 57,000 Income taxes payable decrease 5,850 Cash used to purchase land 121.500 Cash used to redeem bonds 99.000 Cash received from issuing stock 240,000