Additional information: 1. Dividends of $15,000 were derlared and paid turing the year. 2. Thehonds were issued on December 31.2023 to help tinance the axquisition of theland: 5pecifically, 5150000 worth-of the Iand was acquired in exchange for $100,000 of bonds, with the remainder of the bonds being issued for cish Additional information: 1. Dividends of $15,000 were declared and paid during the year. 2. The bonds were issued on December 31,2023 , to help finance the acquisition of the iand. Specifically, $150,000 worth of the land was acquired in exchange for $100,000 of bonds, with the remainder of the bonds being issued for cash. 3. Patents were sold at their carrying value of $20,000 on January 1,2023. No property, plant, or equipment was sold during the vear. Prepare the operating activities section of the statement of cash flows for Telemarketing using the direct method. Telemarketing Company Statement of Cash Flows (Partial) Cash Flows from Operating Activities Cash Received from Cistorners