Gibson Company presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from Gibson's Year 2 and Year 1 year-end balance sheets. Year 2 532,041 Account Title Accounts receivable Year 1 538,449 Prepaid rent 1,121 981 Interest receivable 295 236 Accounts payable 9,102 10,922 Salaries payable 3,209 3,667 3,042 4,056 Unearned revenue The income statement reported a $1,310 gain on the sale of equipment, an $800 loss on the sale of land, and $3,400 of depreciation expense. Net income for the period was $52,351. 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: Less