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 Year 2 Year 1 Accounts receivable $36,000 $37,200 Prepaid rent 2,400 1,800 Interest receivable 680 400 Accounts payable 9,300 10,400 Salaries payable 4,500 5,200 Unearned revenue 3,600 5,400 The income statement reported a $1,500 gain on the sale of equipment, an $800 loss on the sale of land, and $3,600 of depreciation expense. Net income for the period was $47,300. 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: Net Income Plus: Depreciation exponse Loss on sale of land Decrease in accounts receivable Less Gain on sale of equipment Increase in prepaid rent Increase in interest receivable Decrease in accounts payable Decrease in salarios payable Decrease in uneamed revenue $ 0 Net cash flow from operating activities