The following accounts and corresponding balances were drawn from Zagat Corporation's Year 2 and Year 1 year-end balance sheets: Account Title Unearned revenue Prepaid rent Year 2 $ 24,100 12,100 Year 1 $19,300 15,800 During the year, $36,800 of unearned revenue was recognized as having been earned. Rent expense for Year 2 was $14,800. Required: Based on this information alone, prepare the operating activities section of the statement of cash flows assuming the direct approach is used. Cash Flows from Operating Activities Receipts from customers Paid for rent Net cash inflow from operating activities