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	$	7,500		$	3,550
Prepaid rent		1,780			2,700

During the year, $70,000 of unearned revenue was recognized as having been earned. Rent expense for Year 2 was $26,500.

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 flow from operating activities:
Collections of interest
Paid for rent	25,580
Net cash flow from operating activities	$25,580