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 $31,014 1,999 224 10,308 2,659 2,835 $37,217 1,749 179 12,370 3,039 3,780 The income statement reported a $1,360 gain on the sale of equipment, an $670 loss on the sale of land and $3,600 of depreciation expense. Net income for the period was $50,527 Required Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with a minus siqn.) Cash flows from operating activities Plus Less Net cash flow from operating activities