Condensed financial data of Cullumber Limited for 2023 and 2022 are presented below: Cullumber Limited Comparative Balance Sheet As of December 31, 2023 and 2022 Additional information: - During the year, $70 of common shares was issued in exchange for property, plant, and equipment. There were no sales of property, plant, and equipment in 2023. - Dividends of $280 were declared and paid during 2023. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in arenthesis e.g. (15,000). Cullumber Limited Statement of Cash Flows For the Year Ended December 31, 2023 Cash Flows from Operating Activities Net Income / (Loss) $810 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation Expense $ Gain on sale of FV-NI Investments Increase in Accounts Receivable Decrease in Inventory Decrease in Accrued Liabilities Increase in Accounts Payable Net Cash provided by Operating Activities Cash Flows from Investing Activities Purchase of Property, Plant, and Equipment Proceeds from sale of FV-NI Investments Net Cash provided by Investing Activities $ Cash Flows from Financing Activities Redemption of Bonds Payable $ Payment of Cash Dividends Redemotion of Bonds Pavable Net Cash used by Financing Activities Net Increase in Cash Cash at Beginning of Year Cash at End of Year Non-cash investing and financing activities $