Partial balance sheets and additional information are listed below for Sowell Company. Sowell Company Partial Balance Sheets as of December 31 2018 2017 Assets Cash Accounts receivable Inventory Liabilities Accounts payable $45,888 $24,5e8 74,500 90,000 45,000 39,5ee $58,5 $67,e0 Additional information for 2018: Net income was $93,000. Depreciation expense was $21,500 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 Flows from Operating Activities: Adjustment for noncash effects: Changes in operating assets and liabilities Net cash flows from operating activities