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 $31,048 $37,258 1,282 187 11,986 2,856 3,747 1,465 234 9,988 2,499 2,810 The income statement reported a $1,820 gain on the sale of equipment, an $930 loss on the sale of land and $3,600 of depreciation expense. Net income for the period was $53,165 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: 0 Net cash flow from operating activities