Exercise 12-4A Use the direct method to determine cash flows from operating activities The following accounts and corresponding balances were drawn from Widjaja Company's 2012 and 2011 year-end balance sheets. 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