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 Year 2 Year 1 $32,720 $39,264 1,354 1,185 Interest receivable 482 386 Accounts payable 9,571 11,485 Salaries payable 3,312 3,785 3,143 4,191 Unearned revenue The income statement reported a $1,330 gain on the sale of equipment, an $990 loss on the sale of land, and $3,700 of depreciation expense. Net income for the period was $52,556. 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 Cash flows from operating activities: Plus: Less: Net cash flow from operating activities $ 0