Partial balance sheets and additional information are listed below for Sowell Company 3 2017 Sovell Company Partial Balance Sheets as of December 31 2018 Assets Cash $ 33,000 Accounts receivable 63,700 Inventory 33,000 Liabilities Accounts payable $ 47,700 $13,700 78,000 28,700 $55,000 Additional information for 2018: Net income was $81,000 Depreciation expense was $27,500. 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 $ 0