The following information is available for Windsor, Inc. for the year ended December 31, 2022. Beginning cash balance $41,000
Accounts payable decrease 3,400
Depreciation expense 147,400
Accounts receivable increase 7,500
Inventory increase 10,000
Net income 258,500
Cash received for sale of land at book value 31,900
Cash dividends paid 10,900
Income taxes payable increase 4,300
Cash used to purchase building 263,000
Cash used to purchase treasury stock 23,700
Cash received from issuing bonds 182,000

Required:
Prepare a statement of cash flows using the indirect method