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The 2022 accounting records of Sheffield Transport provide the following information. $10,000 $57,100 50.800 16,300 18,800 812,100 16.900 Payment of interest Cash sales Receipt of dividend revenue Payment of income taxes Net income Payment for merchandise Payment for land Collection of accounts receivable 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 22,800 38,400 2,900 97,600 14.200 73.300 28,300 196,100 Prepare the cash flows from operating activities section using the direct method. SHEFFIELD Transport Statement of Cash Flows Direct Method Cash receipts from SHEFFIELD Transport Statement of Cash Flows Direct Method Cash receipts from $ V cash payments: