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Exercise 12-4A (Algo) Use the direct method to determine cosh flows from operating activities LO 122 The following accounss and corresponding bolances were drawn ffom Ava Company's Year 2 and Year fyear ena balance sheets During the yeor, $81,000 of unearned revenue was recognized as hoving been eamed Rent expense for Year 2 was 524.500 Required Based on this informstion alone, prepore the operoring octlvtios secton of the cracement of cosh nows assumnoy the drect oponoach If used. (Amounts to be ceducted should be indiented with o minus aggn)