Alfonza Incorporated presents its statement of cash flows using the Indirect method. The following accounts and corresponding balances were drawn from the company's Year 2 and Year 1year-end balance sheets Account Title Year 2 Year 1 Accounts receivable $11,400 $20,300 Accounts payable 8,300 10,900 The Year 2 income statement showed net income of $26,700 Required a. Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities Net cash flow from operating activities