Partial balance sheets and additional information are listed below for Romero Company. Romero Company Partial Balance Sheets as of December 31 Assets 2021 2020 Cash $40,000 $50,000 Accounts receivable 90,000 60,000 Inventory 30,000 45,000 Liabilities Accounts payable $64,000 $75,000 Additional information for 2021: Net income was $200,000. Depreciation expense was $35,000. Required: Prepare the operating activities section of the statement of cash flows for 2021 using the indirect method.