The following accounts and corresponding balances were drawn from Avia Company's 2017 and 2016 year-end balance sheets:
Account Title 2017 2016
Unearned revenue............................. $7,600............... $6,200
Prepaid rent...................................... 2,400................ 3,600
During the year, $46,000 of unearned revenue was recognized as having been earned. Rent expense for 2017 was $18,000.
Required
Based on this information alone, prepare the operating activities section of the statement of cash flows assuming the direct approach is used.