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 $ 31,055 Year 1 $ 37,266 1,071 937 491 393 10,802 12,962 3,260 3,369 3,726 4,492 The income statement reported a $1,980 gain on the sale of equipment, an $930 loss on the sale of land, and $3,400 of depreciation expense. Net income for the period was $51,409. Required Prepare the operating activities section of the statement of cash flows. Note: Amounts to be deducted should be Indicated with a minus sign. Cash flows from operating activities: Plus: Less: Net cash flow from operating activities $ 0