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 nd Year 1 year-end balance sheets Account Title Accounts receivable Prepaid rent Interat receivable Accounts payable salaries payable Ungarned revenue Year 2 Year 1 $32,031 538,437 1.192 1.043 588 370 9.942 11.810 3,210 3,669 3.126 4,168 The income statement reported a $1690 gain on the sale of equipment, an $870 loss on the sale of land, and $3,200 of depreciation expense. Net Income for the period was $50.462 Required Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.) 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