Exercise 17-13 The 2020 accounting records of Blocker Transport reveal these transactions and events. Payment of interest $10,800 Collection of accounts receivable $190,400 Cash sales 50,300 Payment of salaries and wages 58,000 Receipt of dividend revenue 17,800 Depreciation expense 15,000 Payment of income taxes 15,400 Proceeds from sale of vehicles 12,400 Net income 37,400 Purchase of equipment for cash 22,000 Payment of accounts payable Loss on sale of vehicles 2,800 for merchandise 114,700 Payment of dividends 13,800 Payment for land 74,000 Payment of operating expenses 27,700 Prepare the cash flows from operating activities section using the direct method. (Not all of the items will be used.) Blocker Transport Statement of Cash Flows-Direct Method December 31, 2020 Cash Flows from Operating Activities Cash receipts from Less cash payments: > Click if you would like to Show Work for this question: Open Show Work