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 $ 42,300 3,500 152,300 7,700 10,300 267,100 32,900 11,300 4,400 271,700 24,400 188,000 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).) Whispering Winds Corp. Statement of Cash Flows-Indirect Method $ Adjustments to reconcile net income to $ 11 $