3 Exercise 14-3A Use the indirect method to determine cash flows from operating activities LO 14-1 33.33 Joints Jordan Company presents its statement of cash flows using the Indirect method. The following accounts and corresponding balances were drawn from Jordan's 2017 and 2016 year-end balance sheets: eBook Account Title Accounts receivable Prepaid rent Interest receivable Accounts payable Salarios payable Unearned revenue 2017 $32,088 1,43% 376 ID, 725 2,714 3.229 2016 $38,506 1,257 301 12.870 3,102 4,305 Hint Print References The Income statement contained a $1.590 gain on the sale of equipment, an $850 loss on the sale of land, and $3.700 of depreciation expense. Net Income for the period was $52,882. 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: Plus Next