Chang Company presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from Chang's 2012 and 2011 year-end balance sheets.
Account Title 2012 2011
Accounts receivable $28,000 $32,000
Prepaid rent 1,800 1,500
Interest receivable 700 500
Accounts payable 8,500 9,800
Salaries payable 3,600 3,200
Unearned revenue 4,000 6,000