Presented below is selected financial information for Cullumber Company for December 31, 2022. Inventory $ 25,700 Cash paid to purchase equipment $ 11,600 Cash paid to suppliers 104,900 Equipment 38,600 Buildings 200,400 Service revenue 105,500 Common stock 50,100 Cash received from customers 131,300 Cash dividends paid 7,200 Cash received from issuing common stock 21,300 Cash at beginning of period 8,800 (a) Prepare the statement of cash flows for Cullumber Company. (Show amounts that decrease cash flow either with a negative sign preceding the number e.g. -15,000 or in parentheses e.g. (15,000).)