The following information is taken from the 2014 general ledger of Okonedo Company.

Rent Rent expense $ 40,000 Prepaid rent, January 1 5,600 Prepaid rent, December 31 9,000 Salaries Salaries and wages expense $ 65,000 Salaries and wages payable, January 1 10,000 Salaries and wages payable, December 31 8,000 Sales Sales revenue $170,000 Accounts receivable, January 1 19,000 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.