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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: Account Title Year 2 Year 1 Accounts receivable $32,308 $38,778 Prepaid rent 1,792 1,568 Interest receivable 643 514 Accounts payable 9,758 11,710 Salaries payable 2,538 2,901 Unearned revenue 3,118 4,147 1 The Income statement reported a $1.200 gain on the sale of equipment, on $740 loss on the sale of land, and $3,500 of depreciation expense. Net Income for the period was $50,511, Required Propore the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.) Answer is not complete. Cash flows from operating activities X Answer is not complete. Cash flows from operating activities: Net income Plus: Depreciation expense Loss on sale of land Decrease in accounts receivable Less: Gain on sale of equipment Increase in prepaid rent Increase in interest receivable Decrease in accounts payable Decrease in salaries payable Decrease in unearned revenue Net cash flow from operating activities $ 0