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2. Statements of Cash Flows (3.75 points) Partial statements of financial position and additional information are listed below for Sowell Company. Sowell Company Partial Statements of Financial Position As of December 31 2013 2012 Assets 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: Net income was $88,000 Depreciation expense was $19,000 Required: a). Prepare the operating activities section of the statement of cash flows for 2013 using the indirect method