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	$	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, an $800 loss on the sale of land, and $3,600 of depreciation expense. Net income for the period was $47,300. Required Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.)