Walton Company presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from Waltons Year 2 and Year 1 year-end balance sheets. Account Title Year 2 Year 1 Accounts receivable $ 32,882 $ 39,458 Prepaid rent 1,232 1,078 Interest receivable 287 230 Accounts payable 10,491 12,589 Salaries payable 3,112 3,557 Unearned revenue 2,945 3,927 The income statement reported a $1,890 gain on the sale of equipment, an $670 loss on the sale of land, and $3,700 of depreciation expense. Net income for the period was $54,808. Required Prepare the operating activities section of the statement of cash flows