Exercise 12-4A (Algo) Use the direct method to determine cash flows from operating activities LO 12-2 The following accounts and corresponding balances were drawn from Avia Company's Year 2 and Year 1 year-end balance sheets: During the yeat, $61,000 of unearned revenue was recognized as having been earned. Rent expense for Year 2 was $35,000. Required Based on this information alone, prepare the operating activities section of the statement of cash flows assuming the direct approach is used. (Amounts to be deducted should be indicated with a minus sign.)