Exercise 13-12 The 2017 accounting records of Blocker Transport reveal these transactions and events Payment of interest Cash sales Receipt of dividend revenue Payment of income taxes Net income Payment of accounts payable $10,700 50,500 17,200 16,700 37,800 Collection of accounts receivable Payment of salaries and wages Depreciation expense Proceeds from sale of vehicles Purchase of equipment for cash Loss on disposal of vehicles Payment of dividends Payment of operating expenses $190,200 56,800 16,700 11,000 22,800 2,900 14,200 27,700 115,700 74,900 for merchandise Payment for land Prepare the cash flows from operating activities section using the direct method. (Show amounts that decrease cash flow with eithera sign e.g. -15,000 or in parenthesis e.g. (15,000).)