Partial balance sheets and additional information are listed below for Rickey Company.

Rickey Company
Partial Balance Sheets
as of December 31
	2024	2023
Assets
Cash	$ 17,300	$ 37,000
Accounts receivable	82,000	67,300
Inventory	32,300	37,000
Liabilities
Accounts payable	$ 59,300	$ 77,000

Additional information for 2024:

Net income was $157,000.

Depreciation expense was $26,500.

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.