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

Rickey Company
Partial Balance Sheets
as of December 31
	2018			2017
Assets
Cash	$	20,900		$	41,000
Accounts receivable		86,000			70,900
Inventory		35,900			41,000
Liabilities
Accounts payable	$	62,900		$	81,000

Additional information for 2018: Net income was $161,000. Depreciation expense was $20,500. Required: Prepare the operating activities section of the statement of cash flows for 2018 using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)

cash flow from operating activities
	....
adjustment for noncash effects
	....
changes in operating assets and liabilities
Net cash Flows from operating activities