The current sections of Cullumber Company's balance sheets at December 31, 2021 and 2022, are presented here. Cullumber Company's net income for 2022 was $342,900. Depreciation expense was $56,700. Current assets Cash Accounts receivable Inventory Prepaid expenses Total current assets Current liabilities Accrued expenses payable Accounts payable Total current liabilities 2022 $83,700 $120,150 114,750 105,300 22,950 $326,700 $8,100 118,800 2021 $126,900 93,150 83,700 25,650 $322,650 $21,600 97,200 $118,800 Prepare the net cash provided by operating activities section of the company's statement of cash flows for the year ended December 31, 2022, 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 Company Partial Statement of Cash Flows

The current sections of Cullumber Company's balance sheets at December 31, 2021 and 2022, are presented here. Cullumber Company's net income for 2022 was $342,900. Depreciation expense was $56,700. 2022 2021 Current assets Cash $83,700 $120,150 Accounts receivable 114,750 93,150 Inventory 105,300 83,700 Prepaid expenses 22.950 25,650 Total current assets : $326.700 $322,650 Current liabilities Accrued expenses payable $8,100 $21,600 Accounts payable 118,800) 97,200 Total current liabilities $126.900 $118,800 4 Prepare the net cash provided by operating activities section of the company's statement of cash flows for the year ended December 31.2022. using the indirect method. (Show amounts that decrease cash flow with either a sign eg-15,000 or in parenthesis eg. (15,000).) Cullumber Company Partial Statement of Cash Flows