The comparative, unclassified statement of Financial position for Cullumber Ltd. shows the following balances at December 31:

OPTIONS

a) Prapare tha statamant of cash flaws using tha indiract mathod. (Show amounts that dacresecash flow with ithara-sis-15,000 or in parnthesises(15,000 CULLUMBER LTD. Statment of Cash Flows-Indirect Method Cash lovws from operaing acmths Adjustments to racondle nat incoma to Net cash provided by operahuelitles l Net income Depreciation expense Gain on disposal of land Loss on disposal of land Gain on disposal of building Loss on disposal of building Gain on disposal of equipment Loss on disposal of equipment O O O O O Increase in accounts receivable Decrease in accounts receivable Increase in inventory Decrease in inventory Increase in accounts payableO Decrease in accounts payable O Increase in interest payable Decrease in interest payable O Increase in income tax payable O Decrease in income tax payable O Purchase of land Purchase of equipment Purchase of building Proceeds from disposal of land Proceeds from disposal of O equipment Proceeds from disposal of building Issue of common shares Additions to bank loan Repayments of bank loan Dividends paid