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Partial balance sheets and additional information are listed below for Rickey Company. Rickey Company Partial Balance Sheets as of December 31 2021 2020 Assets Cash $11,900 $31,000 Accounts receivable 76,000 61,900 Inventory 26,900 31,000 Liabilities Accounts payable $53,900 $71,000 Additional information for 2021: Net income was $151,000. Depreciation expense was $29,500. 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: Net income Adjustment for noncash effects: Changes in operating assets and liabilities: Cash flows from operating activities: Net income Adjustment for noncash effects: Changes in operating assets and liabilities: Net cash flows from operating activities $ 0