The following information is available for Swifty Corporation for the year ended Dec. $312022.$

Beginning cash balance $-$ $$42,000$

Accounts payable decerase $-3,300$

Depreciation expense $-164,000$

Accounts receivable increase $-7500$

Inventory increase $-11,000$

Net Income $-274,200$

Cash received from sale of land at book value $-33,000$

Cash dividend paid $-12,000$

Income taxes payable increase $-5,100$

Cash used to purchase building $-301,000$

Cash used to purchase treasury stock $-25,000$

Cash received from issuing bonds $-201,000$

Prepare a statement of cash flows uning the indorect method: