The following information is available for Whispering Winds Corp. for the year ended December 31, 2022. 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 Cash received from issuing bonds $31,500 2,590 113,400 5,740 7,700 198,870 24,500 8,400 3,290 202,300 18,200 140,000 The following information is available for Whispering Winds Corp. for the year ended December 31, 2022. 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 Cash received from issuing bonds $31,500 2,590 113,400 5,740 7,700 198,870 24,500 8,400 3,290 202,300 18,200 140,000