The following information is available for Sweet Acacia Industries for the year ended December 31, 2017 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 s 48,510 3,989 174,636 8,840 11,858 306,260 37,730 12,936 5,067 311,542 28,028 215,600 Cash received from issuing bonds