Exercise 12-13 a Your answer is partially correct. Try again. The 2014 accounting records of Rogan Transport reveal these transactions and events. Payment of interest $ 22,290 $ 118,137 Cash sales 106,992 35,664 Receipt of dividend revenue 40,122 1,809,948 Payment of income taxes 26,748 49,038 Net income Payment of salaries and wages Depreciation expense Proceeds from sale of vehicles Purchase of equipment for cash Loss on sale of vehicles Payment of dividends Payment of operating expenses 84,702 216,213 Payment for merchandise 6,687 31,206 Payment for land 164,946 62,412 Collection of accounts receivable 434,655 Prepare the cash flows from operating activities section using the direct method. (Show amounts that decrease cash flow with either a sign eg. -15,000 or in parenthesis eg. (15000).) Rogan Transport Statement of Cash FlowsDirect Method For the Year 2014 Net Cash Provided by operating Activities - Cash Receipts from customers 434655 Dividend Revenue 106992 541647 Less HIT Cash payments To Suppliers for Merchandise 4 216213 For Salaries and wages 118137 For Operating Expenses 62412 For Income Taxes 26748 For Interest 22290 445800 Net Cash Provided by operating Activities - 95847