The information shown below is taken from the accounts of Cullumber Corporation for the year ended December 31, 2020.

The information shown below is taken from the accounts of Cullumber Corporation for the year ended December 31, 2020. Net income Amortization of patent Proceeds from issuance of common stock Decrease in inventory Sale of building at a $15,000 gain Decrease in accounts payable Purchase of equipment Payment of cash dividends Depreciation expense Decrease in accounts receivable Payment of mortgage Increase in short-term notes payable Sale of land at a $4,000 loss Purchase of delivery van Cash at beginning of year $370,000 11,000 120,000 26,000 86,000 13,000 110,000 25,000 60,000 25,000 77,000 7,000 39,000 34,000 210,000 Prepare a statement of cash flows for Cullumber Corporation for the year ended December 31, 2020. (Show amounts that decrease cash flow with either a-signe.g.-15,000 or in parenthesis eg. (15,000).) Cullumber Corporation Statement of Cash Flows For the Year Ended December 31, 2020 Cash Flows from Operating Activities Net Income 370.000 Adjustments to reconcile net income to Net Cash provided by Operating Activities Depreciation Expense > $ 80.000 Amortization Expense 11.000 Decrease in Inventory 26.000 Decrease in Accounts Payable > -13.000 Decrease in Accounts Receivable 25.000 Increase in short-term Notes 7000 Gain on Sale of Building -13.000 Loss on Sale of Land 1 > > > >