Alfonza Incorporated presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from the company's 2017 and 2016 yearend balance sheets Account Title Accounts receivable Accounts payable 2017 2016 $19,800 10,000 $12,300 6,850 The 2017 income statement showed net income of $28,000. Required 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