Cullumber Company reported net income of $ 190,000 for 2022. Cullumber also reported depreciation expense of $ 40,000 and a loss of $4,500 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $ 10.000 for the year, a $ 12,000 increase in accounts payable, and a $3.000 increase in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2022. Use the indirect method. (Show amounts that decrease cash flow with either a - signeg. -15,000 or in parenthesis es (15,000) Cullumber Company Statement of Cash Flows (Partial) - Indirect Method $ Adjustments to reconcile net income to > $ > > 5 $