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:

$\backslash$table$[[$Account Title,Year $2,$Year $1],[$Accounts receivable,$12,900,17,400],[$Accounts payable,$7,950,10,850]]$

The Year $2$ income statement showed net income of $$28,900.$

Required

a$.$ Prepare the operating activities section of the statement of cash flows.

Note: Amounts to be deducted should be indicated with a minus sign.

$\backslash$table$[[$Cash flows from operating activities:,$],[,],[,],[,],[$Net cash flow from operating activities,$]]$