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Shim Company presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from Shim's Year 2 and Year 1 yearend balance sheets: Account Title Year 2 Year 1 Accounts receivable $32, 993 $39 , 592 Prepaid rent 1,943 1,700 Interest receivable 3 64 2 9 1 Accounts payable 9,501 11,401 Salaries payable 2,997 3,425 unearned revenue 2 , 6 8 8 3 , 584 The income statement reported a $1,820 gain on the sale of equipment, an $900 loss on the sale of land, and $3,700 of depreciation expense. Net income for the period was $53,767. Required Prepare the operating activities section of the statement of cash flows. (Amounts to be deducted should be indicated with a minus sign.) Cash flows from operating activities Plus Less Net cash flow from operating activities