Shim Company presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from Shim's 2017 and 2016 year-end balance sheets:
Account Title 2017 2016
Accounts receivable.................. $36,000....... $37,200
Prepaid rent.............................. 2,400......... 1,800
Interest receivable......................... 600............ 400
Accounts payable....................... 9,300......... 10,400
Salaries payable......................... 4,500.......... 5,200
Unearned revenue....................... 3,600.......... 5,400
The income statement reported a $1,500 gain on the sale of equipment, an $800 loss on the sale of land, and $3,600 of depreciation expense. Net income for the period was $47,300.
Required
Prepare the operating activities section of the statement of cash flows.