Answer. thank you.

Cullumber Ltd. reported the following for the scal year 2017: CULLUMBER LTD. Income Statement Year Ended September 30, 201? Sales $573,000 Cost of goods sold 323,000 Gross prot 245,000 Operating expenses :1; 99,000 Depreciation expense 24,000 Gain on sale of land (34,000) 09,000 Prot before income tax 156,000 Income tax expense 39,000 Prot $1 1 ?,000 Additional Information: Accounts receivable decreased by $15,300 during the year. Inventory increased by $6,300 during the year. Prepaid EXPENSE decreased by $4,800 during the year. Accounts payable to suppliers increased by $10,300 during the year. Accrued expenses payable increased by $4,300 during the year. Income tax payable decreased by $6,100 during the year. almhL-JMI-I Prepare the operating activities section of the cash ow statement using the direct method. (Show amounts that decrease cash ow with eithera - sign my. 45,000 or in parenthesis e.g. (15,009).)