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 Nccounts receivable Accounts payable Year 2 $15,100 7,050 Year 1 $19,600 10,850 The Year 2 income statement showed net income of $28,200. 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 The following accounts and corresponding balances were drawn from Avia Company's Year 2 and Year 1 year-end balance sheets: Account Title Unearned revenue Prepaid rent Year 2 $ 7,800 1,670 Year 1 $3,750 2,430 During the year, $57000 of unearned revenue was recognized as having been earned. Rent expense for Year 2 was $30,500. Required Based on this information alone, prepare the operating activities section of the statement of cash flows assuming the direct approach Is used. (Amounts to be deducted should be indicated with a minus sign.) Cash flow from operating activities: Net cash flow from operating activities