Exercise 14-2A (Algo) Use the indirect method to determine cash flows from operating activities LO 14-1\ Campbell Incorporated presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from the companys Year 2 and Year 1 year-end balance sheets.\ \ Account Title Year 2 Year 1\ Accounts receivable $ 12,300 $ 19,900\ Accounts payable $ 8,200 $ 9,850\ The Year 2 income statement showed net income of $26,800.\ \ Required\ Prepare the operating activities section of the statement of cash flows.