Complete the cash flows from operating activities section of the cash flow statement using the direct method below.

The 2016 accounting records of Flypaper Airlines Ltd. reveal these transactions and events Payment of interest Cash sales Receipt of dividend revenue Payment of income tax Profit Payment of accounts payable for inventory Payment for land $15,000 60,000 14,000 16,000 38,000 100,000 74,000 Collection of accounts receivable Payment of salaries and wages Depreciation expense Proceeds from sale of aircraft Purchase of equipment for cash Loss on sale of aircraft Payment of dividends Payment of operating expenses $190,000 68,000 16,000 812,000 22,000 3,000 14,000 20,000 Complete the cash flows from operating activities section of the cash flow statement using the direct method below (Not all of the items will be used. For multiple items, list in order of magnitude. Enter all amounts as positive numbers.) Flypaper Airlines Ltd Partial statement of cash flows For the year ended 2016