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 $31,147 $37,376 1,050 486 10,082 12,098 3,531 3,963 1,200 608 3,090 2,972 The income statement reported a $1,410 gain on the sale of equipment, an $700 loss on the sale of land, and $3,100 of depreciation expense. Net income for the period was $50,570 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 Plus: Less: Net cash flow from operating activities