Partial balance sheets and additional information are listed below for Rickey Company, 2020 Rickey Company Partial Balance Sheets as of December 31 2021 Assets Cash $20,900 Accounts receivable 86,000 Inventory 35,900 Liabilities Accounts payable $62,900 $41,000 79,900 41,eee $81,000 Additional information for 2021: Net income was $161,000. Depreciation expense was $20,500 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.) $ 161,000 20 500 Cash flows from operating activities: Net income Adjustment for noncash effects: Depreciation expense Changes in operating assets and liabilities: Decrease in accounts receivable increase in inventory Decrease in accounts payable 15,100 (5,100) (18,100) Net cash flows from operating activities $ 173,400