Franklin Company presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from Franklin's Year 2 and Year 1 year-end balance sheets. Account Title Accounts receivable Year 2 $31,751 Tear Prepaid rent 1,108 $39,101 970 Interest receivable 555 Accounts payable 9,001 10,001 Salaries payable 3,031 Unearned revenue 2,995 3,464 3.993 The income statement reported a $1.930 gain on the sale of equipment, an $850 loss on the sale of land, and $3,100 of depreciation expense. Net income for the period was $50,178. Required Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with minus sign.) Cash flows from operating activities Plus L