The following accounts and corresponding balances were drawn from Avia Company's Year 2 and Year 1 year-end balance sheets. During the year, $46,000 of unearned revenue was recognized as having been earned. Rent expense for Year 2 was $18,000. 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.) The following accounts and corresponding balances were drawn from Avia Company's Year 2 and Year 1 year-end balance sheets. During the year, $46,000 of unearned revenue was recognized as having been earned. Rent expense for Year 2 was $18,000. 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.)