Green branas, Incorporated $($Gbl$)$ presents its statement of casn tiows using the indirect metnod. I ne tollowing accounts and corresponding balances were drawn from GBI's Year $2$ and Year $1$ year$-$end balance sheets:

$\backslash$table$[[$Account Title,Year $2,$Year $1],[$Accounts receivable,$$23,300,$$$26,800$