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 1 Accounts receivable. $32,348 $38,818 Prepaid rent Interest receivable 1,729 603 1,513 482 Accounts payable 9,704 11,645 Salaries payable 2,678 3,060 Unearned revenue 3,249 4,332 The income statement reported a $1,630 gain on the sale of equipment, an $710 loss on the sale of land, and $3,600 of depreciation expense. Net income for the period was $52,727 Required Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.)