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 Year $2$ Year $1$

Accounts receivable $ $15,100$ $ $17,800$

Accounts payable $8,3509,650$

The Year $2$ income statement showed net income of $$26,700.$

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.