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 Accounts receivable Prepaid rent Interest receivable Accounts payable Salaries payable Unearned revenue 2017 2016 S31,110 $37,332 1,412 1,236 353 9,743 11,692 2,903 3,318 4,199 441 3,149 The income statement reported a $1,950 gain on the sale of equipment, an $740 loss on the sale of land and $3,800 of depreciation expense. Net income for the period was $53,154 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 Less Net cash flow from operating activities