26-1) Partial balance sheets and additional information are listed below for Sowell Company. Sowell Company Partial Balance Sheets as of December 31 Assets 2018 2017 Cash $40,000 $20,000 Accounts receivable 70,000 85,000 Inventory 40,000 35,000 Liabilities Accounts payable $54,000 $62,000 Additional information for 2018: Net income was $88,000. Depreciation expense was $19,000. Required: Prepare the operating activities section of the statement of cash flows for 2018 using the indirect method