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

Benson 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.

$\backslash$table$[[$Account Title,Year $2,$Year $1],[$Accounts$,$ receivable,$$13,700,$$$19,700$