Additional information: 1. Accounts receivable decreased $340,000 during the year. 2. Prepaid expenses increased $160,000 during the year. 3. Accounts payable to suppliers of merchandise decreased $290,000 during the year. 4. Accrued expenses payable decreased $110,000 during the year. 5. Administrative expenses include depreciation expense of $50,000. Prepare the operating activities section of the statement of cash flows using the direct method. CULLUMBER COMPANY Partial Statement of Cash Flows For the Year Ended December 31, 2025 V Cash Flows from Financing Activities Cash at End of Period +A $ $