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 $31,849 1,092 323 9,008 2,979 2.642 Year 1 $38, 219 956 258 10,810 3,404 3,523 The income statement reported a $1,510 gain on the sale of equipment, an $780 loss on the sale of land, and $3,800 of depreciation expense. Net Income for the period was $50.593. 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 Not loss Plus Decrease in accounts payable