Shim Company presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from Shims Year 2 and Year 1 year-end balance sheets.

Account Title	Year 2	Year 1
Accounts receivable	$32,449	$38,939
Prepaid rent	1,513	1,324
Interest receivable	317	254
Accounts payable	9,225	11,070
Salaries payable	2,678	3,060
Unearned revenue	3,100	4,133

The income statement reported a $1,860 gain on the sale of equipment, an $950 loss on the sale of land, and $3,800 of depreciation expense. Net income for the period was $50,453. Required Prepare the operating activities section of the statement of cash flows