Cullumber Corporation's comparative balance sheet is presented below.

$\backslash$table$[[$CULLUMBER CORPORATION Balance Sheet December $31],[$Assets$,2024,2023],[$Cash$,$$$15,440,$$$11\mathrm{.}560],[$Accounts receivable,$22,900,25,270],[$Land$,21,600,28,080],[$Building$,75,600,75,600],[$Accumulated depreciation$-$building,$(16,200),(10,800)],[$Total$,$$$119,340,$$$129,710],[$Liabilities and Shareholders' Equity.$],[$Accounts payable,$$13,360,$$$33,590],[$Common shares,$81,000,74,520],[$Retained earnings,$24,980,21,600],[$Total$,$$$119,340,$$$129,710]]$

Additional information:

Profit for the year was $$24,440.$ Dividends declared and paid were $$21,060.$

No noncash investing and financing activities occurred during $2024.$

The land was sold for cash of $$5,290,$ resulting in a loss of $$1,190$ on the sale of the land.

Prepare a cash flow statement for $2024$ using the indirect method. Cullumber Corporation reports under ASPE. $($Show amounts thot decrease cash flow with either a$-$sign es$.-15,000,$ or in parenthesis es$.(15,000).$

$$ CULLUMBER CORPORATION Cash Flow Statement

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