The following information is available for Teal Corporation for the year ended December $31,2025.$ The following information is available for Teal Corporation for the year ended December $31,2025.$

Beginning cash balance

$ $69,750$

Accounts payable decrease

$5,735$

Depreciation expense

$251,100$

Accounts receivable increase

$12\mathrm{.}710$

Inventory increase

$17,050$

Net income

$440\mathrm{.}355$

Cash received for sale of land at book value

$54\mathrm{.}250$

Cash dividends paid

$18\mathrm{.}600$

Income taxes payable increase

$7,285$

Cash used to purchase building

$447,950$

Cash used to purchase treasury stock

$40\mathrm{.}300$

Cash received from issuing bonds

$310,000$

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$.(15,000).)$