Shim Company presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from Shim's 2017 and 2016 year-end balance sheets:

ACCOUNT TITLE                                               2017                                             2016

Accounts receivable                                     $ 36,000                                     $ 37,200

Prepaid rent                                                         2,400                                           1,800

Interest receivable                                                 600                                             400

Accounts payable                                                9,300                                       10,400

Salaries payable                                                   4,500                                        5,200

Unearned revenue                                                3,600                                        5,400

The income statement reported a $ 1,500 gain on the sale of equipment and $ 800 on the sale of land and $ 3,600 depreciation expense. Net income for the period was $ 47,300 

REQUIRED

Prepare the operating activities section  of the statement of cash flows.