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 Accounts receivable Prepaid rent Interest receivable Accounts payable Salaries payable Unearned revenue Year 2 $ 31,296 Year 1 $ 37,555 1,200 1,050 664 531 9,8841 3,250 2,629 11,861 3,714 3,505 The income statement reported a $1,420 gain on the sale of equipment, an $800 loss on the sale of land, and $3,400 of depreciation expense. Net income for the period was $51,324. Required Prepare the operating activities section of the statement of cash flows. Note: Amounts to be deducted should be indicated with a minus sign. Cash flows from operating activities: Plus: Less: Net cash flow from operating activities $ 0