The following information is wallable for tily Corporation for the vear ended December $31,2022.$

$\backslash$table$[[$Beginningeash balance,$541\mathrm{.}000],[$Accounts paryable decrease,$3,300],[$Deprecation expserie,$173,000],[$Accounts receivable increase,$8,300],[$Ieventory increase,$9,000],[$Net income,$290,200],[$Cash reccived for sale of land at book value,$32,000],[$Cxhedrudends paid,$12,000],[$Incame taxes payable increase,$4\mathrm{.}200],[$Caeh uaed to parchase building,$267000],[$Cash used to purchiset treasury stock,$28000],[$Cuh received from lesuing bands,$218000]]$