The following information is taken from the 2007 general ledger of Pierzynski Company.

Rent Rent expense $ 40,000 Prepaid rent, January 1 5,900 Prepaid rent, December 31 9,000 Salaries Salaries expense $ 54,000 Salaries payable, January 1 10,000 Salaries payable, December 31 8,000 Sales Revenue from sales $170,000 Accounts receivable, January 1 16,000 Accounts receivable, December 31 7,000 Instructions In each case, compute the amount that should be reported in the operating activities section of the statement of cash flows under the direct method.