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 $31,155 $37,386 1,375 1,283 241 193 18,150 12,120 2,707 3,694 3,060 4,039 The income statement reported a $1,810 gain on the sale of equipment, an $740 loss on the sale of land, and $3,800 of depreciation expense. Net income for the period was $50,842. 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: Less