Partial balance sheets and additional information are listed below for Sowell Company.

Sowell Company

Partial Balance Sheets

as of December $31$

$20242023$

Assets:

Cash $$43,000$ $$22,700$

Accounts receivable $72,70088,000$

Inventory $43,00037,700$

Liabilities:

Accounts payable $$56,700$ $$65,000$

Additional information for $2024$:

Net income was $$91,000.$

Depreciation expense was $$20,500.$

Required: Prepare the operating activities section of the statement of cash flows for $2024$ using the indirect method.