Partial balance sheets and additional information are listed below for Sowell Company 2020 Sowell Company Partial Balance Sheets as of December 31 -2021 Assets Cash 548, Bee Accounts receivable 77,200 Inventory 48,000 Liabilities Accounts payable $61,200 '$27,200 93,000 42,200 $70,000 Additional information for 2021 Net income was $96.000. Depreciation expense was $23.000 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.) Cash flows from operating activities Adjustment for noncash effects Changes in operating assets and liabilities: Net cash flows from operating activities