Net Cash Flow from operating activities $__________

Shim Company presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from Shim's 2017 and 2016 year-end balance sheets: The income statement reported a $1, 720 gain on the sale of equipment, an $500 loss on the sale of land, and $3, 100 of depreciation expense. Net income for the period was $52, 105. Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.)