The following information is available for Splish Brothers Inc. 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 Cash dividends paid Income taxes payable increase Cash used to purchase building Cash used to purchase treasury stock Cash received from issuing bonds $ 48,600 4,000 175.000 8,900 11.900 306,800 37,800 13,000 5.100 312,100 28,100 216,000 Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a-signe.g. - 15,000 or in parenthesis eg. (15,000.) Splish Brothers Inc. Statement of Cash Flows-Indirect Method For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense $ Decrease in Accounts Payable Increase in Inventory Increase in Accounts Receivable Increase in Income Taxes Payable Cash at Beginning of Period Cash at End of Period