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 Year 2 $31,688 Year 1 $38,026 1,798 1,573 413 330 9,319 11,183 2,559 2,921 2,924 3,895 Unearned revenue The income statement reported a $1,400 gain on the sale of equipment, an $870 loss on the sale of land, and $3,400 of depreciation expense. Net income for the period was $53,895. 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: Net income Plus: Gain on sale of equipment Less: