The following information is available for Stamos Corporation for the year ended December 31, 2022.

Prepare statement of cash flowsindirect method.

Beginning cash balance		$ 45,000
Accounts payable decrease		3,700
Depreciation expense		162,000
Accounts receivable increase		8,200
Inventory increase		11,000
Net income		284,100
Cash received for sale of land at book value		35,000
Cash dividends paid		12,000
Income taxes payable increase		4,700
Cash used to purchase building		289,000
Cash used to purchase treasury stock		26,000
Cash received from issuing bonds		200,000

Instructions

Prepare a statement of cash flows using the indirect method.

Please show calculation