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 $ 16,200 $ 17,800 Accounts payable 7,600 9,100 The Year 2 income statement showed net income of $31,600. Required a. Prepare the operating activities section of the statement of cash flows.