The following information is available for Teal Mountain Corporation for the year ended December 31, 2022. Beginning cash balance $40,000 Accounts payable decrease 3,600 Depreciation expense 85,000 Accounts receivable increase 9,000 Inventory increase 12,100 Net income 254,000 Cash received for sale of land at book value 40,000 Sales revenue 740,500 Cash dividends paid 10,200 Income tax payable increase 4,600 Cash used to purchase building 143,500 Cash used to purchase treasury stock 30,100 Cash received from issuing bonds 253,000 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).)