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Cullumber Inc. is a private company reporting under ASPE. The following selected account balances were reported in Cullumber Inc's financial statements at year end: Cash Buildings Equipment Land Accumulated depreciation-buildings Accumulated depreciation-equipment Dividends payable Mortgage payable Notes payable Common shares:5,430 shares in 2021: 4,030 in 2020 Retained earnings Cash dividends declared Depreciation expense-buildings Depreciation expense-equipment Gain on sale of equipment Loss on sale of building Interest expense 2021 $18.975 844,500 400,000 98,000 306,500 128,000 6,400 546,200 341.500 540,500 204,000 26,500 25,250 47.655 930 10,100 48,550 2020 $ 8,650 738,000 347,400 54.750 292,250 95,750 2,850 586,200 310,500 411,500 105,000 11,200 40.150 25,800 0 0 44,450 Additional information: 1. Purchased $76,500 of equipment for $10,600 cash and a note payable for the remainder. 2. Equipment was also sold during the year. 3. Sold a building that originally cost $51,500. 4. Used cash to purchase land and a building. 5. Mortgage payments and notes payable payments included interest and principal amounts. 6. Common shares were issued for cash. (e) Calculate the cash operating activities. (Hint: Using the cash balances provided, calculate increase or decrease in cash first.) (Show amounts that decrease cash flow with either a - sign eg. -15,000 or in parenthesis es. (15,000).) by operating activities $ Cash from net cash used provided eTextbook and Media