The following information is available for Pharoah Limited for the year ended December 31, 2024, Pharoah follows ASPE Beginning cash balance $75,200 Accounts payable increase 6,600 Depreciation expense 91.200 Accounts receivable increase 10,2001 Inventory decrease 6,500 Profit for the year 163,700 Cash received for sale of patent at carrying amount 51,000 Cash dividends paid 61,200 Income tax payable decrease 3,900 Cash used to purchase building 338,900 Cash received from issuing bands 278,600 Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a-sign eg-15,000 or in parenthesis eg. (15,0001)