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Cullumber Ltd. reported the following for the fiscal year 2021: CULLUMBER LTD. Income Statement Year Ended September 30, 2021 Sales $562,000 Cost of goods sold 317,000 Gross profit 245,000 Operating expenses $ 88,000 Depreciation expense 13,000 Gain on sale of land (23,000) 78,000 Profit before income tax 167,000 Income tax expense 41,750 Profit $125,250 Additional information: 1. Accounts receivable decreased by $14,200 during the year 2. Inventory increased by $5.700 during the year. 3. Prepaid expenses decreased by $3.700 during the year. 4. Accounts payable to suppliers increased by $9.200 during the year 5. Accrued expenses payable increased by $3,200 during the year. 6. Income tax payable decreased by $5,000 during the year Prepare the operating activities section of the cash flow statement using the indirect method. (Show amounts that decrease cash flow with elthera-slyn eg.-15,000 or in parenthesis (15,000).) CULLUMBER LTD. Cash Flow Statement (Partial)-Indirect Method $ Adjustments to reconcile profit to