Sydney and Mateo Company Partial Balance Sheet 31-Dec-18 Partial Balance Sheet Information Account 12/31/18 12/31/17 Cash $ 40,000.00 $ 20,000.00 Accounts receivable 70,000.00 85,000.00 Inventory 40,000.00 35,000.00 Accounts payable 54,000.00 62,000.00 Additional Information (as of 12.31.2018) Net income $ Depreciation expense 88,000.00 19,000.00 Required: Prepare the operating activities section of the cash flow statement using the indirect method