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 recgnized as having been earned. Rent expense for 2017 was 18,000 $.
REQUIRED
Based on this info alone, prepare the operating activities section of the statement of cash flows assuming the DIRECT approach is used