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 Interest receivable Accounts payable Salaries payable Unearned revenue Year 2 $32,795 1,623 Year 1 $39,354 1,420 336 269 12,312 10,260 3,270 2,823 3,737 3,764 The income statement reported a $1,330 gain on the sale of equipment, an $850 loss on the sale of land, and $3,900 of depreciation expense. Net income for the period was $51,572. Required Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.)