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 $13,400 6,800 Year 1 $20,300 10,800 The Year 2 income statement showed net income of $25,400. 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 income Plus: Decrease in accounts receivable Less: Decrease in accounts payable Net cash flow from operating activities $