Cash payments for rent, salaries, and cash receipts in the operating activies

The following information is taken from the 2017 general ledger of Ivanhoe ASA. Rent Rent expense 40,610 Prepaid rent, January 1 6,110 Prepaid rent, December 31 9,780 Salaries Salaries and wages expense 65,880 Salaries and wages payable, January 1 11,430 Salaries and wages payable, December 31 1380 Sales Sales revenue 169,770 Accounts receivable, January 1 19,790 Acoounts receivable, December 31 7,940 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. Cash payments for salaries : Cash receipts from customers