The following information is available for Novak Corp. for the year ended December 31, 2022. $ 67,500 Beginning cash balance Accounts payable decrease 5,550 243,000 Depreciation expense Accounts receivable increase 12,300 Inventory increase 16,500 426,150 Net income 52,500 Cash received for sale of land at book value Cash dividends paid 18,000 Income taxes payable increase 7,050 Cash used to purchase building 433,500 Cash used to purchase treasury stock 39,000 Cash received from issuing bonds 300,000 Novak Corp. Statement of Cash Flows-Indirect Method Adjustments to reconcile net income to