The following information is available for Shamrock, Inc. for the year ended December 31, 2017. (20 P0 Beginning cash balance $ 49,545 Accounts payable decrease 4,074 Depreciation expense 178,362 Accounts receivable increase 9,028 Inventory increase 12,111 Net income 312,794 Cash received for sale of land at book value 38,535 Cash dividends paid 13,212 Income taxes payable increase 5,175 Cash used to purchase building 318,189 Cash used to purchase treasury stock 28,626 Cash received from issuing bonds 220,200 Prepare a statement of cash flows using the indirect method