The following information is available for Splish Brothers Inc. for the year ended December 31, 2022.

Beginning cash balance		$ 65,250
Accounts payable decrease		5,365
Depreciation expense		234,900
Accounts receivable increase		11,890
Inventory increase		15,950
Net income		411,945
Cash received for sale of land at book value		50,750
Cash dividends paid		17,400
Income taxes payable increase		6,815
Cash used to purchase building		419,050
Cash used to purchase treasury stock		37,700
Cash received from issuing bonds		290,000

Prepare a statement of cash flows using the indirect method.