Strasburg Corp. partial balance sheets and additional Information are listed below. 2020 Strasburg Corp. Partial Balance Sheets as of December 31 2021 Assets Cash $24.500 Accounts receivable 90,000 Inventory 39,500 Liabilities Accounts payable $66,500 $45,000 74,500 45.000 $85,000 Additional Information for 2021: Net Income was $165,000. Depreciation expense was $22,500. 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: Adjustment for noncash effects: Changes in operating assets and liabilities: 0 Net cash flows from operating activities