The following accounts and corresponding balances were drawn from Widjaja Company's 2012 and 2011 year-end balance sheets.

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The following accounts and corresponding balances were drawn from Widjaja Company's 2012 and 2011 year-end balance sheets.

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During the year, \(\$ 68,000\) of unearned revenue was recognized as having been earned. Rent expense for 2012 was \(\$ 15,000\).
Required
Based on this information alone, prepare the operating activities section of the statement of cash flows assuming the direct approach is used.

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