Cullumber Company prepared the tabulation below at December 31, 2020. Net Income $309,500 djustments to reconcile net income to net cash provided by operating activities: Depreciation expense Decrease in accounts receivable Increase in inventory Decrease in accounts payable Increase in income taxes payable Loss on sale of land $7,500 Net cash provided (used) by operating activities Show how each item should be reported in the statement of cash flows. (Show amounts that (ecrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000)