Shim Company presents its statement of cash flows using the indirect method. The following accounts and corresponding balances I were drawn from Shim's Year 2 and Year 1 year-end balance sheets: Account Title Accounts receivable Prepaid rent Interest receivable. Accounts payable Salaries payable Unearned revenue Year 2 Year 1 $31,798 $38,158 1,498. 236 1,311 189 9,331 11,197 3,068 3,506 3,044 4,058