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 $ $31,234$ $ $37,481$

Prepaid rent $1,9951,746$

Interest receivable $282226$

Accounts payable $10,87513,050$

Salaries payable $2,9013,315$

Unearned revenue $3,1844,245$

The income statement reported a $$1,710$ gain on the sale of equipment, an $$800$ loss on the sale of land, and $$3,500$ of depreciation expense. Net income for the period was $$52,664.$

Required

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

Note: Amounts to be deducted should be indicated with a minus sign.