The following information is available for Splish Brothers Inc for the year ended December 31, 2022. Beginning cash balance $ 48,600 Accounts payable decrease 4,000 Depreciation expense 175,000 Accounts receivable increase 8,900 Inventory increase 11.900 Net income 306,800 Cash received for sale of land at book value 37,800 Cash dividends paid 13,000 Income taxes payable increase 5.100 Cash used to purchase building 312,100 Cash used to purchase treasury stock 28,100 Cash received from issuing bonds 216,000 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 eg. (15,000).) Depreciation Expense $ 175,000 Increase in Accounts Receivable 8.900 Increase in Inventory 11.900 Decrease in Accounts Payable 4,000 Increase in Income Taxes Payable 5.100 155,300 Net Cash Provided by Operating Activities 462, 100 Cash Flows from Investing Activities 37,800 Sale of Land Purchase of Building Net Cash Provided by Investing Activities 312, 100 462.100 Cash Flows from Financing Activities Issuance of Bonds 216,000 Purchase of Treasury Stock 28,100 Payment of Dividend 13,000 Net Cash Provided by Financing Activities 174,900