Partial balance sheet data and additional information for Anderson Industries are given below: Anderson Industries Partial Balance Sheet December 31, 2018 and 2017 Assets 2018 2017 Cash $70,000 $10,000 Accounts receivable 80,000 92,000 Inventory 65,000 43,000 Liabilities Accounts payable Additional Information: (a) Net income for 2018 was $50,000. $95,000 $75,000 (b) Depreciation expense for 2018 was $25,000. Prepare the operating activities section of the statement of cash flows, using the indirect method, for the year ending December 31, 2018.