Exercise 13-13 The following information is taken from the 2017 general ledger of Swisher Company Rent Rent expense Prepaid rent, January 1 Prepaid rent, December 31 $40,300 6,200 9,900 Salaries Salaries and wages expense Salaries and wages payable, January 1 Salaries and wages payable, December 31 $64,800 10,400 8,800 Sales Sales revenue Accounts receivable, January 1 Accounts receivable, December 31 $170,100 18,900 7,300 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 rent Cash payments for salaries Cash receipts from customers