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: Account Title Year 2 Year 1 Accounts receivable $11.400 $18,600 Accounts payable 3,750 10,600 The Year 2 income statement showed net income of $26,700. Required a. Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities: Net cash flow from operating activities