Partial balance sheets and additional information are listed below for Sowell Company. Sowell Company Partial Balance Sheet as of December 31 2018 2017 Assets Cash $20,000 Accounts receivable $40,000 70,000 40,000 85,000 35,000 Inventory 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