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: Year 2 Year $32,824 $39,389 1.992 1.743 Account Title Accounts receivable Prepaid rent Interest receivable Accounts payable Salaries payable Unearned revenue 466 10,532 3.135 3,163 12.638 3.583 4.217 The income statement reported a $1.960 gain on the sale of equipment, an $990 loss on the sale of land, and $3,400 of depreciation expense. Net income for the period was $53,038 Required Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities