Adams Company presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from Adams's Year 2 and Year 1 year-end balance sheets. The income statement reported a $1,110 gain on the sale of equipment, an $860 loss on the sale of land, and $3,600 of depreciation expense. Net income for the period was $50,211. Required Prepare the operating activities section of the statement of cash flows. Note: Amounts to be deducted should be indicated with minus sign