The following accounts and corresponding balances were drawn from Avia Company's 2014 and 2013 year end balance sheets:
![326_264-B-M-A-S-C-F (2003).png](https://secure.tutorsglobe.com/CMSImages/326_264-B-M-A-S-C-F (2003).png)
During the year, $46,000 of unearned revenue was recognized as having been earned. Rent expense for 2014 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.