Partial balance sheets and additional information are listed below for Sowell Company. Sowell Company Partial Balance Sheets as of December 31 2024 2023 Assets Cash Inventory Accounts receivable Liabilities $ 33,000 63,700 33,000 $ 13,700 78,000 28,700 Accounts payable $ 47,700 $ 55,000 Additional information for 2024: Net income was $81,000. Depreciation expense was $27,500. Required: Prepare the operating activities section of the statement of cash flows for 2024 using the indirect method. Note: Amounts to be deducted should be indicated with a minus sign. Cash flows from operating activities: Net income Adjustment for noncash effects: Decrease in inventory Changes in operating assets and liabilities: Decrease in accounts payable Gain on sale of investment $ 81,000 Net cash flows from operating activities $ 81,000