please solve this question accordingly the given boxes so that every information fits in these boxes

Presented below is the comparative balance sheet for Cullumber Inc., a private company reporting under ASPE, at December 31, 2021, and 2020: CULLUMBER INC. Balance Sheet December 31 Assets 2021 Cash $54,000 Accounts receivable 101,000 Inventory 205.000 Long-term investment 101,500 Property, plant, and equipment 535.000 Less: Accumulated depreciation (162.500) $834,000 Liabilities and Shareholders' Equity Accounts payable $57500 Dividends payable 6,000 Income tax payable 14.000 Long-term notes payable 25 000 Common shares 630.000 Retained earnings 101 500 $834.000 2020 $98,000 75.000 155,500 0 460,000 (140.000 $648,500 S47,000 0 15.000 0 525.000 61 500 $648.500 CULLUMBER INC. Income Statement Year Ended December 31, 2021 Sales $650,000 Cost of goods sold 432.000 Gross profit 218,000 Operating expenses $147.500 Loss on sale of equipment 3.000 150.500 Profit from operations 67,500 Interest expense 3.000 Interest revenue (4,500) (1.500) Profit before income tax 69,000 Income tax expense 14,000 Profit $55,000 Additional information: 1. Cash dividends of $15.000 were declared. 2. A long-term investment was acquired for cash at a cost of $101.500. 3. Depreciation expense is included in the operating expenses 4. The company issued 10,500 common shares for cash on March 2.2021. The fair value of the shares was $10 per share. The proceeds were used to purchase additional equipment 5. Equipment that originally cost $30,000 was sold during the year for cash. The equipment had a carrying value of $9.000 at the time of sale 6. The company issued a note payable for $28.000 and repaid $3.000 by year end. 7. All purchases of inventory are on credit. 8. Accounts Payable is used only to record purchases of inventory Prepare a cash flow statement for the year using the direct method. (Show amounts that decrease cash flow with elther a-signes -15,000 or in parenthesis es. (15,0000 CULLUMBER INC. Cash Flow Statement - Direct Method $