Shim Company presents its statement of cash flows using the indirect method. The following accounts and corresponding bolances were drawn from Shim's Year 2 and Year 1 yeat-end balance sheets. The income statement reported a $1,160 gain on the sale of equipment, an $760 loss on the sale of iand, and $3.500 of depreclation expense. Net income for the period was $50,350. Required Prepare the operating activites section of the statement of cash llows. (Amounts to be deducted should be indicated with a minus sign.)