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