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Shim Company presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from Shim's Year 2 and Year 1 year-end balance sheets: The income statement reported a $1,980 gain on the sale of equipment, an $970 loss on the sale of land, and $3,200 of depreciation expense. Net income for the period was $53,705. Required Prepare the operating activities section of the statement of cash flows. Note: Amounts to be deducted should be indicated with a minus sign