Partial balance sheets and additional information are listed below for Sowell Company.

Sowell Company Partial Balance Sheets as of December 31
Assets	2018	2017
Cash	$40,000	$20,000
Accounts receivable	70,000	85,000
Inventory	40,000	35,000
Liabilities
Accounts payable	$54,000	$62,000

Additional information for 2018:

Net income was $88,000.

Depreciation expense was $19,000.

Required:

Prepare the operating activities section of the statement of cash flows for 2018 using the indirect method.