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 2 Year 1 $31,946$38,335 Accounts receivable Prepaid rent Interest receivable Accounts payable Salaries payable Unearned revenue 1,044 449 359 10,132 12,158 2,529 2,890 2,759 3,678 The income statement reported a $1,700 gain on the sale of equipment, an $700 loss on the sale of land, and $3,800 of depreciation expense. Net income for the period was $53,634. 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 Net cash flow from operating activities