Solomon Company presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from Solomons 2017 and 2016 year-end balance sheets:

Account Title	2017			2016
Accounts receivable	$	31,011		$	37,213
Prepaid rent		1,401			1,226
Interest receivable		445			356
Accounts payable		9,152			10,982
Salaries payable		2,861			3,270
Unearned revenue		2,742			3,656

The income statement contained a $1,550 gain on the sale of equipment, an $670 loss on the sale of land, and $3,300 of depreciation expense. Net income for the period was $51,616.

Required

Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with minus sign.)