Exercise 12-2A (Algo) Use the indirect method to determine cash flows from operating activities LO 12-1 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. The Year 2 income statement showed net income of $26,100. Required a. Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.)