Exercise $14-2$A $($Algo$)$ Use the indirect method to determine cash flows from operating activities LO $14-1$

Campbell 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 $ $12,300$ $ $19,900$

Accounts payable $ $8,200$ $ $9,850$

The Year $2$ income statement showed net income of $$26,800.$

Required

Prepare the operating activities section of the statement of cash flows.