The following accounts and corresponding balances were drawn from Gibson Company's Year 2 and Year 1 year-end balance sheets. Account Title Unearned revenue Prepaid rent Year 2 Year 1 $6,650 $3,350 1,500 2,740 During the year, $78,000 of unearned revenue was recognized as having been earned. Rent expense for Year 2 was $24,500. Required Prepare the operating activities section of the statement of cash flows assuming the direct approach is used. (Cash outflows should be indicated with minus sign.) Cash flow from operating activities: Net cash flow from operating activities