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- Your answer is partially correct. Prepare a statement of cash flows for Culver Corporation using the direct method. (Show amounts in the investing and financing sections that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000).) Presented below are the financial statements of Culver Corporation. Additional data: 1. Depreciation expense was $50,750. 2. Dividends declared and paid were $58,000. 3. During the year equipment was sold for $24,650 cash. This equipment cost $52,200 originally and had accumulated depreciation of $27,550 at the time of sale