Cullumber Ltd. reported the following for the fiscal year 2021: CULLUMBER LTD. Income Statement Year Ended September 30, 2021 Sales $573,000 Cost of goods sold 328,000 Gross profit 245,000 Operating expenses $ 99,000 Depreciation expense 24,000 Gain on sale of land (34,000) 89,000 Profit before income tax 156,000 Income tax expense 39,000 Profit $117,000 1. 2. Additional information: Accounts receivable decreased by $15,300 during the year. Inventory increased by $6,800 during the year. 3. Prepaid expenses decreased by $4,800 during the year. Accounts payable to suppliers increased by $10,300 during the year. 5. Accrued expenses payable increased by $4,300 during the year. Income tax payable decreased by $6,100 during the year. 4. 6. Prepare the operating activities section of the cash flow statement using the indirect method. (Show amounts that decrease cash flow with either a -sign eg.-15,000 or in parenthesis eg. (15,000).) CULLUMBER LTD. Cash Flow Statement (Partial)-Indirect Method Adjustments to reconcile profit to $