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! Accounts receivable 331.572 139.056 Prepaid rent 1,3031,140 Interest receivable 253 202 Accounts payable 9.792 11.750 Salaries payable 2,732 5,122 neared reven 2.176 3,84 The income statement reported a 51440 gain on the sale of equipment, an $980 loss on the sale of land, and $3,200 of depreciation expense. Net Income for the period was $51151 Prepare the operating activities section of the statement of cash flows. Amounts to be deducted should be indicated with a minus sign Cashows from corting PU Les Nel cow from being