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 $43,000 Accounts receivable 72,700 Inventory 43,000 Liabilities Accounts payable $56,700 $22,700 88,000 37,700 $65,000 Additional information for 2021: Net income was $91,000. Depreciation expense was $20,500. 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.) $ 91,000 20,500 Cash flows from operating activities: Net income Adjustment for noncash effects: Depreciation expense Changes in operating assets and liabilities: Decrease in accounts receivable Increase in inventory Decrease in accounts payable Net cash flows from operating activities $ 111,500