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 $31,000 Accounts receivable 61,900 Inventory 31,000 Liabilities Accounts payable $45,900 $11,900 76,000 26,900 $53,000 Additional information for 2021: Net income was $79,000. Depreciation expense was $28,500. 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.) Cash flows from operating activities: Net income Adjustment for noncash effects: Depreciation expense Changes in operating assets and liabilities: Increase in accounts receivable Increase in inventory Increase in accounts payable Net cash flows from operating activities $ $ 0