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 Accounts receivable Accounts payable Year 2 $16,200 7,600 Year 1 $17,800 9,100 The Year 2 income statement showed net income of $31,600. Required a. 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