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. Year 2 Year 1 $32,086 $38,503 1,048 917 535 428 10,506 12,607 Accounts payable Salaries payable Unearned revenue 2,859 3,267 2,841 3,788 The income statement reported a $1,350 gain on the sale of equipment, an $800 loss on the sale of land, and $3,300 of depreciation expense. Net income for the period was $51,864. 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 Net income Plus 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: Net income Plus: Less: Net cash flow from operating activities S 0 1