Partial balance sheets and additional information are listed below for Sowell Company. 2020 Sowell Company Partial Balance Sheets as of December 31 2021 Assets Cash $49,000 Accounts receivable 78,100 Inventory 49,000 Liabilities Accounts payable $62, 100 $28,100 94,000 43, 100 $71,000 Additional information for 2021: Net income was $97,000. Depreciation expense was $23,500. 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.) Cash flows from operating activities: Adjustment for noncash effects: Changes in operating assets and liabilities: Net cash flows from operating activities