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	$	31,319		$	37,583
Prepaid rent		1,894			1,657
Interest receivable		348			278
Accounts payable		10,251			12,301
Salaries payable		3,306			3,778
Unearned revenue		3,012			4,016

The income statement reported a $1,820 gain on the sale of equipment, an $540 loss on the sale of land, and $3,200 of depreciation expense. Net income for the period was $52,177. Required Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.)