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 $1,910 gain on the sale of equipment, an $850 loss on the sale of land, and $3,200 of depreciation expense. Net income for the period was $54,785. Required Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.)