The following accounts and corresponding balances were drawn from Avia Company's Year 2 and Year 1 year-end balance sheets: Account Title Unearned revenue Prepaid rent Year 2 Year 1 $ 6,750 1,480 $ 3,850 2,440 During the year, $78,000 of unearned revenue was recognized as having been earned. Rent expense for Year 2 was $23,500. Required Based on this information alone, prepare the operating activities section of the statement of cash flows assuming the direct approach is used. Note: Amounts to be deducted should be indicated with a minus sign. Cash flow from operating activities: Receipts from customers Paid for rent Net cash flow from operating activities $ EA 0 75,100