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 Year 2 Year 1 Accounts receivable $35,000 $37,200 Prepaid rent 2,480 1,800 Interest receivable 600 400 Accounts payable 9,300 10,400 Salarios payable 4,500 5,200 Unearned revenue 3,600 5,400 The income statement reported a $1,500 gain on the sale of equipment, an $800 loss on the sale of land, and $3,600 of depreciation expense. Net income for the period was $47,300. Required Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.) 3 Cash flows from operating activities: Plus: at Less: ht nces Net cash flow from operating activities