Partial balance sheets and additional information are listed below for Rickey Company. Rickey Company Partial Balance Sheets as of December 31 2021 2020 Assets Cash $ 29,000 $ 50,000 Accounts receivable 95,000 79,000 Inventory 44,000 50,000 Liabilities Accounts payable $ 71,000 $ 90,000 Additional information for 2021: Net income was $170,000. Depreciation expense was $25,000. 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.)