The following information is available for Pharoah Corporation for the year ended December $31,2025.$

Beginning cash balance Accounts payable decrease Depreciation expense Accounts receivable increase Inventory increase

Net income

Cash received for sale of land at book value Cash dividends paid

Income taxes payable increase

Cash used to purchase building

Cash used to purchase treasury stock

Cash received from issuing bonds

$ $42,7503,515153,9007,79010,450269,89533,25011,4004,465274,55024,700190,000$

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$.(15,000).)$