Flint Company reported 2020 net income of $85,100 was based on sales of $559,000. During 2020, accounts receivable increased by $14,000 and accounts payable increased by $9,700. Depreciation expense was $55,000, cost of goods sold of $206,000, salaries and wages of $157,000, depreciation expense of $55,000, and income tax expense of $55,900. Prepare the cash flows from operating activities section of the statement of cash flows using the direct method. Flint Company Statement of Cash Flows (Partial) $ $ $