The following information is available for Oriole Company for the year ended December 31, 2022. Beginning cash balance $ 31,200
Accounts payable increase 7,410
Depreciation expense 53,300
Accounts receivable decrease 6,240
Inventory decrease 4,030
Net income 74,360
Cash received for sale of land at book value 135,200
Cash dividends paid 49,400
Income taxes payable decrease 5,070
Cash used to purchase land 105,300
Cash used to redeem bonds 85,800
Cash received from issuing stock 208,000
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).)