Please format to the table above.

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 $12,800 Accounts receivable 77,000 Inventory 27,800 Liabilities Accounts payable $54,800 $32,000 62,800 32,000 $72,000 Additional information for 2021: Net income was $152,000. Depreciation expense was $29,000. 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 $ 0