\begin{tabular}{|l|l|} \hline \multicolumn{2}{|l|}{ Cash flows from operating activities: } \\ \hline Net income & \\ \hline Plus: & \\ \hline Decrease in accounts receivable & \\ \hline & \\ \hline & \\ \hline & \\ \hline Less: & \\ \hline Decrease in salaries payable & \\ \hline Decrease in unearned revenue & \\ \hline & \\ \hline & \\ \hline Gain on sale of equipment & \\ \hline & $ \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline \multicolumn{2}{|l|}{ Cash flows from operating activities: } \\ \hline Net income & \\ \hline Plus: & \\ \hline Decrease in accounts receivable & \\ \hline & \\ \hline & \\ \hline & \\ \hline Less: & \\ \hline Decrease in salaries payable & \\ \hline Decrease in unearned revenue & \\ \hline & \\ \hline & \\ \hline Gain on sale of equipment & \\ \hline & $ \\ \hline \end{tabular}