The following information is available for Oscar Corporation for the year ended December 31, 2012.

Beginning cash balance

$ 45,000

Accounts payable decrease

3,700

Depreciation expense

162,000

Accounts receivable increase

8,200

Inventory increase

11,000

Net income

284,100

Cash received for sale of land at book value

35,000

Cash dividends paid

12,000

Income taxes payable increase

4,700

Cash used to purchase building

289,000

Cash used to purchase treasury stock

26,000

Cash received from issuing bonds

200,000

Instructions

Prepare a statement of cash flows using the indirect method.