The comparative statement of financial position for Cullumber Corporation shows the following noncash current asset and liability accounts at March 31: 2021 2020 Accounts receivable $63,000 $43,500 Inventory 73,000 61,500 Accounts payable 30,500 49,000 Dividends payable 1,000 2,500 Cullumber's statement of income reported the following selected information for the year ended March 31, 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 > > > $ -64 69 $