Final answer:
The financial statements of Cullumber Company for the year would include the balance sheet, income statement, and cash flow statement, detailing assets, liabilities, equity, revenue, expenses, and cash activities.
Step-by-step explanation:
When analyzing the financial statements of Cullumber Company at December 31, 2022, we would look at several key items. These typically include the balance sheet, which provides a snapshot of the company's financial position at a specific point in time, the income statement (or profit and loss statement), which shows the company's revenues and expenses over a period, and the cash flow statement, which details the company's cash inflows and outflows. Particularly, from the balance sheet, we can extract data on assets, liabilities, and equity, while the income statement provides information on net income or loss, and the cash flow statement elucidates the operational, investing, and financing activities of the business.