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 $ 8,300 1,790 Year 1 $ 3,450 2,640 During the year, $87,000 of unearned revenue was recognized as having been earned. Rent expense for Year 2 was $33,500 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 Net cash flow from operating activibes $