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: Account Title Accounts receivable Prepaid rent Interest receivable Accounts payable Salaries payable Unearned revenue Year 2 Year 1 $32,716 $39,259 1,166 1,e2e 678 542 9,305 11,166 2,4532,893 3,140 4,187 The income statement reported a $1,270 gain on the sale of equipment, an $600 loss on the sale of land, and $3,900 of depreciation expense. Net income for the period was $52,214. 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: Plus: