Vernon Company presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from Vernon's Year 2 and Year 1 year-end balance sheets. Year 1 $39,148 1.617 Account Title Accounts receivable Prepaid rent Interest receivable Accounts payable Salaries payable Unearned revenue Year 2 $32,623 1.848 351 10,156 2.816 3.908 281 12.187 3.228 4.819 The income statement reported a $1,190 gain on the sale of equipment, an $980 loss on the sale of land, and $3,600 of depreciation expense. Net income for the period was $50,924 Required Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with minus sign.) indicated with minus sign.) Cash flows from operating activities: Plus: Less Net cash flow from operating activities