The following information is available for Vaughn Manufacturing for the year ended December 31, 2022.

Beginning cash balance		$ 44,100
Accounts payable decrease		3,600
Depreciation expense		158,800
Accounts receivable increase		8,000
Inventory increase		10,800
Net income		278,400
Cash received for sale of land at book value		34,300
Cash dividends paid		11,800
Income taxes payable increase		4,600
Cash used to purchase building		283,200
Cash used to purchase treasury stock		25,500
Cash received from issuing bonds		196,000