Exercise 12-05 The current sections of Cullumber Company's balance sheets at December 31, 2021 and 2022, are presented here. Cullumber Company's net income for 2022 was $206,550. Depreciation expense was $36,450. 2022 2021 Current assets Cash Accounts receivable Inventory Prepaid expenses $141,750 108,000 226,800 36,450 $ 133,650 120,150 232,200 29,700 $515,700 $513,000 Total current assets Current liabilities Accrued expenses payable Accounts payable Total current liabilities $ 20,250 114,750 $135,000 $ 6,750 124,200 $ 130,950 Prepare the net cash provided (used) by operating activities section of the company's statement of cash flows for the year ended December 31, 2022, using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Cullumber Company Partial Statement of Cash Flows Adjustments to reconcile net income to