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: The income statement reported a 51, 420 gain on the sale of equipment, an $680 loss on the sale of land, and S3, 900 of depreciation expense. Net income for the period was $50, 617. Required Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.)