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 $30,000 Accounts receivable 61,000 Inventory 30,000 Liabilities Accounts payable $45,000 $11,000 75,000 26,000 $52,000 Additional information for 2021: Net income was $78,000. Depreciation expense was $29,000. 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 $ 0