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. The income statement reported a $1,940 gain on the sale of equipment, an $860 loss on the sale of land, and $3,800 of depreciation expense. Net income for the period was $51,347. Required Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.) \begin{tabular}{|l|l|} \hline Cash flows from operating activities: & \\ \hline Net income & \\ \hline Plus: & \\ \hline Depreciation expense & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline \end{tabular}