Solomon Company presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from Solomons Year 2 and Year 1 year-end balance sheets. Account Title Year 2 Year 1 Accounts receivable $ 32,670 $ 39,204 Prepaid rent 1,803 1,578 Interest receivable 361 289 Accounts payable 9,889 11,867 Salaries payable 3,126 3,572 Unearned revenue 3,325 4,433 The income statement reported a $1,390 gain on the sale of equipment, an $840 loss on the sale of land, and $3,700 of depreciation expense. Net income for the period was $51,268