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Russell Co. reports sales revenue of $32,400 and interest revenue of $7,400. Its comparative balance sheet shows that accounts receivable decreased $6,400 and interest receivable increased $1,600. Compute cash provided by operating activities using the direct method. (Amounts to be deducted should be indicated by a minus sign.) Cash Receipts from Operations (Direct) Sales revenue Interest revenue Decrease in accounts receivable Increase in interest receivable 32,400 7,400 (6,400) 1,600 Cash provided by operating activities 35,000