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 $44,000 Accounts receivable 73.600 Inventory 44,000 Liabilities Accounts payable $57,600 $23,600 89,00 30.600 $65,000 Additional information for 2021 Net Income was $92.000 Depreciatiorrexpense was $21.000 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.) 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 156 Adjustment for noncash effects Changes in operating assets and liabilities: Net cash flows from operating activities