Cullumber Company prepared the tabulation below at December 31, 2022. Net Income $ 308,400 $33,400 $ 51,400 $ 13,400 Adjustments 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 Net cash provided (used) by operating activities $ 10.000 $2.900 $6,400 Show how each item should be reported in the statement of cash flows. (Show amounts that decrease cash flow with eith e.g. -15,000 or in parenthesis e.g. (15,000.) CULLUMBER COMPANY Partial Statement of Cash Flows Adjustments to reconcile net income to $ 4 Assume that the Kaenzig Corporation uses the indirect method to depict cash flows. Indicate where, if at all,common stock issued for cash would be classified Operating activities section. Financing activities section Investing activities section. Does not represent a cash flow