$!$

Required information

$[$The following information applies to the questions displayed below.$]$

Green Brands, Incorporated $($GBI$)$ presents its statement of cash flows using the indirect method. The following 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,$$23,200,$$$29,400$