Partial balance sheets and additional information are listed below for Sowell Company 2017 Sowell Company Partial Balance Sheets as of December 31 2018 Assets Cash $34,000 Accounts receivable 64,600 Inventory 34,000 Liabilities Accounts payable $48,600 $14,600 79,000 29,600 $56,000 Additional information for 2018: Net income was $82,000. Depreciation expense was $27,000 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.) Decrease in accounts payable Decrease in accounts receivable Decrease in income tax payable Decrease in interest payable Net cash flows from operating activities