The following information is available for Sheffield Corp. for the year ended December 31 , 2022 Beginning cash balance $45,500 Accounts payable decrease 3,700 Depreciation expense 163,600 Accounts receivable increase 8,300 Inventory increase 11,100 Net income 286,900 Cash received for sale of land at book value 35,400 Cash dividends paid 12,100 Income taxes payable increase 4,700 Cash used to purchase building 291,900 Cash used to purchase treasury stock 26,300 Cash received from issuing bonds 202,000

Prepare a statement of cash flows using the indirect method. (Show amounts thot decrease cash flow with either a-sign eg- 15,000 or in parenthesis es. (15,000N)