Pella Company presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from Pella's 2017 and 2016 year-end balance sheets:
Account Title 2017 2016
Accounts receivable.................. $24,000...... $21,000
Prepaid rent............................... 1,650......... 1,900
Interest receivable.......................... 900......... 1,200
Accounts payable....................... 10,200......... 8,500
Salaries payable.......................... 2,700.......... 2,900
Unearned revenue........................ 2,000......... 1,800
The income statement reported a $700 loss on the sale of equipment, a $900 gain on the sale of land, and $2,500 of depreciation expense. Net income for the period was $36,500.
Required
Prepare the operating activities section of the statement of cash flows.