The following accounts and corresponding balances were drawn from Avia Companys Year 2 and Year 1 year-end balance sheets:

Account Title	Year 2			Year 1
Unearned revenue	$	7,000		$	4,900
Prepaid rent		1,490			2,500

During the year, $72,000 of unearned revenue was recognized as having been earned. Rent expense for Year 2 was $17,500. Required Based on this information alone, prepare the operating activities section of the statement of cash flows assuming the direct approach is used. (Amounts to be deducted should be indicated with a minus sign.)

equired Based on this information alone, prepare the operating activities section of the statement of cash flows assuming the direct approach is used. (Amounts to be deducted should be indicated with a minus sign.)

Cash from operating expenses

1.__________________ __________

2.__________________ ___________

3.__________________ _____________

Net cash flow from operating expenses: $________