Partial balance sheets and additional information are listed below for Sowell Company. Sowell Company Partial Balance Sheets as of December 31 Assets Cash Accounts receivable Inventory Liabilities Accounts payable 2021 2020 $46,000 $25,400 75,400 91,000 46,000 40,400 $59,400 $68,000 Additional information for 2021: Net income was $94,000. Depreciation expense was $22,000. 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.) Cash flows from operating activities: Adjustment for noncash effects: Changes in operating assets and liabilities: Net cash flows from operating activities