Account Title Accounts receivable Prepaid rent Interest receivable Accounts payable Salaries payable Unearned revenue 2017 $31,046 1,399 563 9,421 2,727 3,335 2016 $37,255 1,224 450 11,305 3.116 4,446 The income statement reported a $1,260 gain on the sale of equipment, an $700 loss on the sale of land, and $3,800 of depreciation expense. Net income for the period was $53,252. Required Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities: Net income Plus: Depreciation expense Loss on sale of land Gain on sale of equipment Less: Decrease in accounts receivable Increase in prepaid rent Increase in interest receivable Decrease in accounts payable Decrease in salaries payable Decrease in unearned revenue Net cash flow from operating activities