The following information is available for Sweet Acacia Industries for the year ended December 31, 2022. Beginning cash balance $72,000 Accounts payable decrease 5,920 Depreciation expense 259,200 Accounts receivable increase 13,120 Inventory increase 17,600 Net income 454,560 Cash received for sale of land at book value 56,000 Cash dividends paid 19,200 Income taxes payable increase 7,520 Cash used to purchase building 462,400 Cash used to purchase treasury stock 41,600 Cash received from issuing bonds 320,000 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 e.g. (15,000).)