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 $1,750 gain on the sale of equipment, an $620 loss on the sale of land, and $3,600 of depreciation expense. Net income for the period was $50,719. Required Prepare the operating activities section of the statement of cash flows. Note: Amounts to be deducted should be indicated with a minus sign. \begin{tabular}{|l|l|} \hline \multicolumn{2}{|l|}{ Cash flows from operating activities: } \\ \hline Net income & \\ \hline Plus: & \\ \hline Decrease in accounts receivable & \\ \hline & \\ \hline & \\ \hline & \\ \hline Less: & \\ \hline Decrease in salaries payable & \\ \hline Decrease in unearned revenue & \\ \hline & \\ \hline & \\ \hline Gain on sale of equipment & \\ \hline & $ \\ \hline \end{tabular}