Shim Company presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from Shim's 2014 and 2013 year-end balance sheets:

The income statement contained a $1,500 gain on the sale of equipment, an $800 loss on the sale of land, and $3,600 of depreciation expense. Net income for the period was $47,300.

Required
Prepare the operating activities section of the statement of cashflows.

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Account Title 2014 2013 Accounts receivable Prepaid rent Interest receivable Accounts payable Salaries payable Unearned revenue $36,000 2,400 600 9,300 4,500 3,600 $37,200 1,800 400 10,400 5,200 5,400