The following information is available for Whispering Winds Corp. for the year ended December 31, 2017. Beginning cash balance $ 46,440 Accounts payable decrease 3,818 Depreciation expense 167.184 Accounts receivable increase 8,462 Inventory increase 11.352 Net income 293,191 Cash received for sale of land at book value 36,120 Cash dividends paid 12,384 Income taxes payable increase 4,850 Cash used to purchase building 298,248 Cash used to purchase treasury stock 26,832 Cash received from issuing bonds 206,400 Prepare a statement of cash flows using the Indirect method. (Show amounts that decrease cash flow with either a - signes -15,000 or In parenthesis es (15,0001) Whispering Winds Corp. Statement of Cash Flows-Indirect Method For the Year Ended December 31, 2017 Ch Flows from Operating Activities 293.191 Net Income Adjustments to reconcile net income to Depreciation 107184