Partial balance sheets and additional information are listed below for Sowell Company. Sowell Company Partial Balance Sheets as of December 31 2018 2017 Assets Cash $ 41,000 $ 20,900 Accounts receivable 70,900 86,000 Inventory 41,000 35,900 Liabilities Accounts payable $ 54,900 $ 63,000 Additional information for 2018: Net income was $89,000. Depreciation expense was $19,500. Required: Prepare the operating activities section of the statement of cash flows for 2018 using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)