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 for merchandise Payment for land $10,600 Collection of accounts receivable 49,900 Payment of salaries and wages 17,100 Depreciation expense 15,300 Proceeds from sale of vehicles 37,900 Purchase of equipment for cash Loss on sale of vehicles 114,400 Payment of dividends 73,800 Payment of operating expenses $190,700 56,100 15,000 12,600 21,700 3,200 14,600 28,700 Prepare the cash flows from operating activities section using the direct method. (Not all of the items will be Blocker Transport Statement of Cash Flows-Direct Method For the Year Ended December 31, 2020 Cash receipts from $ cash payments: V Blocker Transport Statement of Cash Flows-Direct Method For the Year Ended December 31, 2020 Cash receipts from $ $ V cash payments: Click if you would like to Show Work for this question: Open Show Work LINK TO TEXT