xercise 12-4A (Algo) Use the direct method to determine cash flows from operating activities LO 12-2 he following accounts and corresponding balances were drawn from Avia Company's Year 2 and Year 1 year-end balance sheets: uring the year, $61,000 of unearned revenue was recognized as having been earned. Rent expense for Year 2 was $33,000. equired ased on this information alone, prepare the operating activities section of the statement of cash flows assuming the direct approach used. ote: Amounts to be deducted should be indicated with a minus sign