Partial balance sheets and additional information are listed below for Sowell Company. Additional information for 2021 : Net income was $87,000. Depreciation expense was $24.500. Required: Prepare the operating activities section of the statement of cash flows for 2021 using the indirect method, (Amounts to be deducted should be indicated with a minus sign.) Required: Prepare the operating activities section of the statement of cash flows for 2021 using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)