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 Account Title Accounts receivable Prepaid rent Interest receivable Accounts payable Salaries payable Uncarned revenue Year 2 Year 1 $32,585 $39,102 1,420 1,250 536 429 10,036 12,043 2,563 3,643 2,676 3,814 25 The income statement reported a $1,970 gain on the sale of equipment, an $560 loss on the sale of land, and $3,300 of depreciation expense. Net income for the period was $50,578 Required 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 Net cash flow from operating activities