1 Partial balance sheets and additional information are listed below for Sowell Company. 10 points 2020 Sowell Company Partial Balance Sheets as of December 31 2021 Assets Cash $48,000 Accounts receivable 77,200 Inventory 48,000 Liabilities Accounts payable $61,200 $27,200 93,000 42,200 eBook $70,000 Ask Additional Information for 2021: Net Income was $96.000 Depreciation expense was $23,000 Print Required: Prepare the operating activities section of the statement of cash flows for 2021 using the Indirect method. (Amounts to be deducted should be indicated with a minus sign.) References Cash flows from operating activities: Adjustment for noncash effects: Changes in operating assets and liabilities: Net cash flows from operating activities