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 $31,206 $37,447 1,529 1,338 423338 9,520 11,424 2,572 2,939 2,963 3,951 The Income statement reported a $1,340 gain on the sale of equipment, an $940 loss on the sale of land, and $3,200 of depreciation expense. Net Income for the period was $54.488 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 Net cash flow from operating activities TEL