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 $41,000 $20, 900 70,900 41,000 Accounts receivable Inventory Liabilities , 000 35,900 Accounts payable $54,900 $63,000 Additional information for 2018: Net income was $89,000. Depreciation expense was $19,500. 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.)