Current Attempt in Progress 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 - sign eg. 15,000 or in parenthesis eg. (15,000) )