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 $11,600 8,050 2016 $18,400 10,300 The 2017 income statement showed net income of $27,800. 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 income Plus: Decrease in accounts receivable Less: Decrease in accounts payable Net cash flow from operating activities