Partial balance sheets and additional information are listed below for Rickey Company 2020 Rickey Company Partial Balance Sheets as of December 31 2021 Assets Cash $19,100 Accounts receivable 84,000 Inventory 34,100 Liabilities Accounts payable $61,100 $39,000 69, 100 39,000 $79,000 Additional Information for 2021: Net income was $159,000. Depreciation expense was $25,500. 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.) Cash flows from operating activities: Adjustment for noncash effects: Changes in operating assets and liabilities: Net cash flows from operating activities