The following information is available for Pearl Corporation for the year ended December 31, 2025. Beginning cash balance $74,250 Accounts payable decrease 6,105 Depreciation expense 267,300 Accounts receivable increase 13,530 Inventory increase 18,150 Net income 468,765 Cash received for sale of land at book value 57,750 Cash dividends paid 19,800 Income taxes payable increase 7,755 Cash used to purchase building 476,850 Cash used to purchase treasury stock 42,900 Cash received from issuing bonds 330,000 Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)