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 year-end balance sheets: Account Title Year 2 Year 1 Accounts receivable $ 32,477 $ 38,972 Prepaid rent 1,713 1,499 Interest receivable 263 210 Accounts payable 10,599 12,719 Salaries payable 3,213 3,672 Unearned revenue 3,267 4,356 The income statement reported a $1,280 gain on the sale of equipment, an $720 loss on the sale of land, and $3,700 of depreciation expense. Net income for the period was $52,742. Required Prepare the operating activities section of the statement of cash flows.