Perez Company presents its statement of cash flows using the Indirect method. The following accounts and corresponding balances were drawn from Perez's Year 2 and Year 1 year-end balance sheets. Account Title Year 2 Year 1 $32,249 Accounts receivable $38,699 Prepaid rent 1,733 1,516 Interest receivable 232 186 Accounts payable 10,701 12,841 Salaries payable Unearned revenue 2,730 2,743 3,120 3,657 The Income statement reported a $1,850 gain on the sale of equipment, an $910 loss on the sale of land, and $3,600 of depreciation expense. Net Income for the period was $52,268. 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: Net income Plus: Decrease in accounts receivable Less: $ 52,268 (6,450) Net cash flow from operating activities $ 45.818