partial statement of cash flows Using the information presented in Problem 13.4A, prepare a partial statement of ng the computation of net cash flows from operating activities bv indirect method. Explain why the decline in accounts receivable over the year was adde income in computing the cash flows from operating activities. partial statement of cash flows Using the information presented in Problem 13.4A, prepare a partial statement of ng the computation of net cash flows from operating activities bv indirect method. Explain why the decline in accounts receivable over the year was adde income in computing the cash flows from operating activities