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Shim Company presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from Shim's Year 2 and Year 1 year-end balance sheets: 4 Account Title Year 2 Year 1 points Accounts receivable $32, 536 $39, 043 Prepaid rent 1, 242 1, 087 Interest receivable 626 501 Accounts payable 9, 470 11, 364 eBook Salaries payable 2, 668 3, 049 Unearned revenue 2 , 843 3, 790 Hint Print The income statement reported a $1,130 gain on the sale of equipment, an $760 loss on the sale of land, and $3,200 of depreciation References expense. Net income for the period was $52,576. Required I Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities: Plus Less