Flores Corporation uses the indirect method to prepare the operating activities section of its statement of cash flows. The following is a partial list of the companys account balances:

Title	End of Year 2	End of Year 1
Land	$ 65,900	$ 2,400
Accounts receivable	10,000	10,400
Prepaid rent	1,400	2,050
Prepaid insurance	2,800	900
Equipment	14,500	12,000
Accounts payable	1,400	1,800
Utilities payable	800	500
Cash	7,200	8,000
Buildings	112,000	94,000
Salaries payable	2,200	2,900
Unearned revenue	900	800

Additional information: Net income for Year 2 was $36,900, depreciation expense was $26,700, and equipment with a book value of $20,000 was sold for $18,000 cash.

Required: Prepare the operating activities section of the statement of cash flows for Year 2.