Partial balance sheets and additional information are listed below for Rickey Company. 2017 Rickey Company Partial Balance Sheets as of December 31 2018 Assets Cash $14,600 Accounts receivable 79,000 Inventory 29,600 Liabilities Accounts payable $56,600 $34.000 64.600 34,000 $ 74,000 Additional information for 2018: Net income was $154,000. Depreciation expense was $28,000. Required: Prepare the operating activities section of the statement of cash flows for 2018 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