The following information is available for Whispering Winds Corp. for the year ended December 31, 2017 $ 46,440 3,818 167,184 8,462 11,352 293,191 Beginning cash balance Accounts payable decrease Depreciation expense Accounts receivable increase Inventory increase Net income Cash received for sale of land at book value36,120 Cash dividends paid Income taxes payable increase Cash used to purchase building Cash used to purchase treasury stock Cash received from issuing bonds 12,384 4.850 298,248 26,832 206,400 Prepars astatamant of cash flows using tha indiract mathad. (Show amounts that decrease cash flow with either a -signeg.-15,000 or in parenthesis e(15,000)J Whispering Winds Corp. Statement of Cash Method Ad ustmants to raconcila nat incoma to