Jordan Company presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from Jordan's 2017 and 2016 year-end balance sheets: Account Title Accounts receivable Prepaid rent Interest receivable Accounts payable Salaries payable Unearned revenue 2017 $32,235 1,887 321 10,477 2,794 2,700 2016 $38, 682 1,651 257 12,572 3,193 3,600 The income statement contained a $1,160 gain on the sale of equipment, an $630 loss on the sale of land, and $3,100 of depreciation expense. Net income for the period was $50,558. 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: Net cash flow from operating activities