Exercise 13-11 The following items were gathered from Cullumber Industries' general ledger! $ 14,180 24,092 3,183 220 26,543 Sale of marketable securities Depreciation and amortization expense Payment of cash dividends Proceeds from disposal of equipment Loss on disposal of equipment Net income Beginning Cash balance Purchase of equipment Decrease in Accounts Receivable Proceeds from issuing common stock Increase in Inventory Increase in Accounts Payable Ending Cash balance 19,470 21,712 2,401 3,755 4,490 64,703 Using the indirect method, construct Cullumber Industries' statement of cash flows. (Show amounts that decrease cash flow with either a - sign, e.g. -15,000 or in parentheses, e.g. (15, 000).) Cullumber Industries Statement of Cash Flows Net cash Net cash activities Net cash by activities