The following accounts and corresponding balances were drawn from Osprey Company's 2017 and 2016 year-end balance sheets:
Account Title 2017 2016
Unearned revenue............. $4,500.............. $6,000
Prepaid rent...................... 5,200............... 3,600
During the year, $84,000 of unearned revenue was recognized as having been earned. Rent expense for 2017 was $24,000.
Required
Based on this information alone, prepare the operating activities section of the statement of cash flows assuming the direct approach is used.