An accountant for Southern Manufacturing Companies (SMC) computed the following information by making comparisons between SMC's Year 1 and Year 2 balance sheets. Further information was determined by examining the company's Year 2 income statement. Required For each item described in the the list below, indicate whether the amount should be added to or subtracted from the amount of net income when determining the amount of net cash flow from operating activities using the indirect method. Also identify any items that do not affect net cash flow from operating activities because they are reported as investing or financing activities. 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: The Year 2 income statement showed net income of $25,800. 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