Shim Company presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from Shim's 2017 and 2016 year-end balance sheets:

ACCOUNT TITLE 2017 2016

Accounts receivable $ 36,000 $ 37,200

Prepaid rent 2,400 1,800

Interest receivable 600 400

Accounts payable 9,300 10,400

Salaries payable 4,500 5,200

Unearned revenue 3,600 5,400

The income statement reported a $ 1,500 gain on the sale of equipment and $ 800 on the sale of land and $ 3,600 depreciation expense. Net income for the period was $ 47,300

REQUIRED

Prepare the operating activities section of the statement of cash flows.