Partial balance sheets and additional information are listed below for Sowell Company Partial Balance Sheets as of December 31 18 Assets Cash Accounts receivable Inventory Liabilities Accounts payable 549,860 $28,1ee 78,100 94,899 49,889 43,18e $62,180 $71,eee Additional information for 2018 Net income was $97000 Depreciation expense was $23,500 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 eflects Changes in operating assets and labilities Net cash flows from operating activities