Exercise 17-13 The 2020 accounting records of Blocker Transport reveal these transactions and events. Payment of interest $10,800 Collection of accounts receivable $189,200 Cash sales 50,900 Payment of salaries and wages 56,900 Receipt of dividend revenue 19,000 Depreciation expense 16,100 Payment of income taxes 15,700 Proceeds from sale of vehicles 12,100 Net income 38,000 Purchase of equipment for cash 21,900 Payment of accounts payable Loss on sale of vehicles 3,100 for merchandise 115,600 Payment of dividends 14,700 Payment for land 73,700 Payment of operating expenses 27,600 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 Cash receipts from cash payments: S Click if you would like to Show Work for this question: Open Show Work