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 11 $ 7,400 1,490 $ 4,500 2,520 During the year, $72,000 of unearned revenue was recognized as having been earned. Rent expense for Year 2 was $32.500 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 activities $ 0