Partial balance sheets and additional information are listed below for Sowell Company.Sowell Company Partial Balance Sheets as of December 31 2024 2023 Assets Cash$ 35,000$ 15,500 Accounts receivable 65,50080,000 Inventory 35,00030,500 Liabilities Accounts payable$ 49,500$ 57,000 Additional information for 2024:Net income was $83,000.Depreciation expense was $26,500.

Required:Prepare the operating activities section of the statement of cash flows for 2024 using the indirect method.Note: Amounts to be deducted should be indicated with a minus sign.