Account Title Accounts receivable Prepaid rent Interest receivable. Accounts payable Salaries payable Unearned revenue $ 32,297 Year 2 Year 1 $ 38,756 1,221 1,068 490 392 9,525 11,430 2,986 3,412 3,275 4,367 The income statement reported a $1,330 gain on the sale of equipment, an $810 loss on the sale of land, and $3,200 of depreciation expense. Net income for the period was $52,851. Required Prepare the operating activities section of the statement of cash flows. Note: Amounts to be deducted should be indicated with a minus sign. Cash flows from operating activities: Plus: Less: Net cash flow from operating activities