Zachary Company presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from Zachary's Year 2 and Year 1 year-end balance sheets. Account Title Accounts receivable Prepaid rent Interest receivable Accounts payable Salarios payable Unearned revenue Year 2 $32,051 1.715 550 9,156 3,161 3,162 Year 1 $38,461 1,501 440 10,987 3,613 4.216 The income statement reported a $1,240 gain on the sale of equipment, an $790 loss on the sale of land, and $3,700 of depreciation expense. Net Income for the period was $53,720. Required Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with minus sign.) Cash flows from operating activities: IPlus Net cash flow from operating activities