I need help with this question, please ignore my attempt and build the solution in the same form the outline is and use the provided blank titles. Thank you so much

(a) Prepare the statement of cash flows, 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, INC. Statement of Cash Flows Year Ended December 31, 2021 Cash flows from operating activities $ 200730 Net income Adjustments to reconcile net income to Cash flows from operating activities > Depreciation expense $ > Loss on disposal of equipment Increase in accounts receivable Increase in inventory Increase in estimated inventory returns Decrease in prepaid expenses Increase in accounts payable Increase in property taxes payable > Increase in refund liability Unrealized gain on trading investments