Shim Company presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from Shims Year 2 and Year 1 year-end balance sheets:

The income statement reported a $1,920 gain on the sale of equipment, an $790 loss on the sale of land, and $3,800 of depreciation expense. Net income for the period was $54,770.

Account TitleYear 2Year 1Accounts Receivable$32,225$38,670Prepaid Rent1,137995Interest Receivable580464Accounts Payable1030812370Salaries Payable32373699Unearned Revenue33074409