The following information is available for Whispering Winds Corp. for the year ended December 31, 2022.

Beginning cash balance		$ 16,800
Accounts payable increase		3,990
Depreciation expense		28,700
Accounts receivable decrease		3,360
Inventory decrease		2,170
Net income		40,040
Cash received for sale of land at book value		72,800
Cash dividends paid		26,600
Income taxes payable decrease		2,730
Cash used to purchase land		56,700
Cash used to redeem bonds		46,200
Cash received from issuing stock		112,000

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 FlowsIndirect Method choose the accounting period December 31, 2022For the Year Ended December 31, 2022For the Quarter Ended December 31, 2022
select an opening name for section one Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash used by Financing ActivitiesNet Cash used by Investing ActivitiesNet Cash used by Operating ActivitiesNet Decrease in CashNet Increase in Cash
select an item		$enter a dollar amount
Adjustments to reconcile net income to
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select a closing name for section one Cash at Beginning of Period Cash at End of Period Cash Flows from Financing Activities Cash Flows from Investing Activities Cash Flows from Operating Activities Net Cash Provided by Financing Activities Net Cash Provided by Investing Activities Net Cash Provided by Operating Activities Net Cash used by Financing Activities Net Cash used by Investing Activities Net Cash used by Operating Activities Net Decrease in Cash Net Increase in Cash		enter a total amount for section one
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select a closing name for section two		enter a total amount for section two
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select a closing name for this statement		$enter a total of the two previous amounts