all of 17.13 please

*E17.13 (LO 4), Financial Statement The 2020 accounting records of Blocker Transport reveal these transactions and events. Compute cash flow from operating activities - direct method. Payment of interest $182,000 10,000 48,000 Cash sales 53,000 Receipt of dividend revenue Payment of income taxes 18,000 12,000 Collection of accounts receivable Payment of salaries and wages Depreciation expense Proceeds from sale of vehicles Purchase of equipment for cash Loss on sale of vehicles 16,000 12,000 Net income 38,000 22,000 Payment of accounts payable for merchandise 3,000 115,000 74,000 Payment of dividends Payment of operating 14,000 28,000 Payment for land 10,000 48,000 Cash sales 53,000 Receipt of dividend revenue Payment of income taxes 18,000 12,000 receivable Payment of salaries and wages Depreciation expense Proceeds from sale of vehicles Purchase of equipment for cash Loss on sale of vehicles 16,000 12,000 Net income 38,000 22,000 3,000 Payment of accounts payable for merchandise 115,000 74,000 Payment of dividends Payment of operating expenses 14,000 28,000 Payment for land Instructions Prepare the cash flows from operating activities section using the direct method. (Not all of the items will be used.)