Question 3 of 8 Cullumber's balance sheet contained the following comparative data at December 31: 2021 2020 Accounts receivable $53,500 $40,600 5,300 8,300 Prepaid insurance Accounts payable 30,600 40,300 2,150 1.280 Interest payable 3,150 4.800 Income tax payable Unearned revenue 12,300 7,800 Additional information: Accounts payable reiate to operating expenses Assuming Cullumber reports under ASPE, prepare the operating activities section of the cash flow statement using the indirect method (Show amounts that decrease cash flow with elther d - sign eg. -15,000 or in parenthesiseg. (15.000)) CULLUMBER INTERNATIONAL INC. Cash How Statement (Partial)-- Indirect Method per Westh