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 Year 1 $31,054 $37,265 1,953 1,709 271217 10,475 12,570 2,928 3,346 3,318 4.424 The income statement reported a $1,690 gain on the sale of equipment, an $690 loss on the sale of land, and $3,500 of depreciation expense. Net income for the period was $54,125. Required Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities: The income statement reported a $1,690 gain on the sale of equipment, an $690 loss on the sale of land, and $3,500 of depreciation expense. Net income for the period was $54,125, Required Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities: Plus: Netcash flow from operating activities