Exercise 17-13 The 2020 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 10,500 Collection of accounts receivable 189,200 56,400 15,900 11,700 21,500 2,300 14,000 28,600 49,000 18,100 15,500 38,100 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 115,500 Payment for land 74,200 Prepare the cash flows from operating activities section using the direct method. (Not all of the items will bs Blocker Transport Statement of Cash Flows-Direct Method Cash receipts from cash payments