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The income statement and a schedule reconciling cash ows from operating activities to net income are provided below for Mike Roe Computers. HIKE RUE CMPU'l'EIIS Income Statement For the Year Ended December 31, 2621 [S in millions) Sales $152.06 Cost of goods sold 91.60! Gross margin 61.00 Salaries expense $22.06 Insurance expense 14.60 Depreciation expense 5.09 Interest expense 5-59 (48.56) Gains and losses: Gain on sale of equipment 14.60 Loss on sale of land 5.00 Income before tax 21.56 Income tax expense Q1635! Net income 5 10-75 Reconciliation of Net IIncme to Net cash Flows from Operating Activities ($ in millions} Net income 5 16.?5 Adjustments for nonca'sh effects: Decrease in accounts receivable 6.36 Gain on sale of equipment (14.80) Increase in inventor}.r (180) Increase in accounts payable 10.80 Increase in salaries payable 4.80 Depreciation expense Decrease in bond discount Decrease in prepaid insurance Loss on sale of land Increase in income tax payable 4:- HJEJ'IUUUJm 8 888mg Net cash flows from operating activities 5 3 Required: 1. Provide the summaryjoumal entries which shows the cash flow for each of the following for Mike Roe Computers during the reporting period: {a} received from customers, [b] paid to suppliers, (c) paid to employees, {d} paid for interest, {e} paid for insurance, ti} paid for income taxes. 7. Prepare the cash ows from operating activities section of the statement of cash flows {direct method}. Complete this question by entering your answers in the tabs below.