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 March $31,2024$: net income was

$$270,000,$ depreciation expense was $$64,000,$ and a loss on the disposal of land was $$14,000.$ 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$.(15,000)).)$

CULUMBER CORPORATION

Statement of Cash Flows $($Partial$)$

For the Year Ended March $31,2024$

Cash Flows from Operating Actlvitles

Adjustments to reconcile net income to

Net Cash Provided by Operating Actlvitles

Depreclatlon Expense

Loss on Disposal of Land

Accounts Recelvable increase