Alfonza Incorporated presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from the companys 2017 and 2016 yearend balance sheets:

Account Title	2017			2016
Accounts receivable	$	15,000		$	20,000
Accounts payable		8,750			9,200

The 2017 income statement showed net income of $25,400.

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