The following information is available for Skysong Corporation for the year ended December 31, 2022. Beginning cash balance Accounts payable decrease Depreciation expense Accounts receivable increase Inventory increase Net income Cash received for sale of land at book value Sales revenue Cash dividends paid Income tax payable increase Cash used to purchase building Cash used to purchase treasury stock Cash received from issuing bonds $37,000 3,500 85,000 8,400 12,300 332,000 37,000 745,000 10,500 4,900 148,000 39,700 217,000 SKYSONG CORPORATION Statement of Cash Flows-Indirect Method Adjustments to reconcile net income to