Partial balance sheets and additional information are listed below for Sowell Company. Sowell Company Partial Balance Sheets as of December 31 2018 2017 Assets Cash $ 50,000 $ 29,000 Accounts receivable 79,000 95,000 Inventory 50,000 44,000 Liabilities Accounts payable $ 63,000 $ 72,000 Additional information for 2018: Net income was $98,000. Depreciation expense was $24,000. 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.)