The comparative statement of financial position for Cullumber Corporation shows the following noncash current asset and liability accounts at March 31: Cullumber's statement of income reported the following selected information for the year ended March31, 2021: net income was $280,000, depreciation expense was $65,000, and a loss on the disposal of land was $15,000. Cullumber uses a perpetual inventory system. Calculate net cash provided (used) by operating activities 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 CORPORATION Statement of Cash Flows (Partial) Operating activities $ Adjustments to reconcile net income to $