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 1 year-end balance sheets: Account Title Accounts receivable Accounts payable Year 2 $14,800 7,450 Year 1 $17,100 10,050 The Year 2 income statement showed net income of $28,900. 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