(a) Prepare the 2022 statement of cash flows for Cullumber Company. (Show amounts that decrease cash flow either with a negative sign preceding the number e.g. -15,000 or in parentheses e.g. (15,000).)

You are provided with the following information for Pharoah Company, effective as of its April 30, 2022, year-end.

This information is for Cullumber Company for the year ended December 31, 2022.

Cash received from lenders		$21,200
Cash received from customers		45,600
Cash paid for new equipment		28,600
Cash dividends paid		5,800
Cash paid to suppliers		15,100
Cash balance 1/1/22		12,000