Shim Company presents its statement of cash flows using were drawn from Shim's Year 2 and Year 1 year-end balance sheets: the indrect method The following accounts and coresponding balances 32,139 $38,56 1,374 1,282 699 Accounts receivable Prepaid rent Interest receivable 10,910 13,092 2,497 2,854 3,336 4.448 Accounts payable Salaries payabl Unearned revenue The income statement reported a $1950 gain on the sale of equipment, an $940 loss on the sale of land, and $3300 of depreciation expense. Net income for the period was $51,072 Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be sign.) indicated with a minus Required Cash flows from operating activities Plus Less Net cash flow from operating activities