The current assets and liabilities sections of the comparative balance sheet of Cullumber Inc., a private company reporting under ASPE, at October 31 are presented below, along with the income statement: CULLUMBER INC. Comparative Balance Sheet Accounts 2021 2020 Cash $69,300 $73,500 Accounts receivable 44,800 28,700 Inventory 22.750 32.200 Prepaid expenses 5.250 4,060 Accounts payable 30.100 25,200 Accrued expenses payable 3.500 5,600 Dividends payable 16,800 11.900 Income taxes payable 4,760 8,260 CULLUMBER INC. Income Statement Year Ended October 31, 2021 Sales $437,500 Cost of goods sold 273,000 Gross profit 164,500 Operating expenses $61,600 Depreciation expense 16,100 Loss on sale of equipment 5,600 83,300 Pront before income taxes 81,200 Income taxes 20,300 Profit $60,900 Prepare the operating activities section of the cash flow statement using the indirect method. (Show amounts that decrease cash flow with either a - sign eg. -15,000 or in parenthesis eg. (15,000)) CULLUMBER INC. Cash Flow Statement (Partial) Adjustments to reconcile profit to V V $