Motown Golf Club, Inc., has assembled the following data for the year ended September 30, 2018: (Click the icon to view the data.) Prepare the operating activities section of Motown Golf Club's statement of cash flows for the year ended September 30, 2018. The company uses the direct method for operating cash flows. (Use parentheses or a minus sign for numbers to be subtracted and for a net decrease in cash.) Motown Golf Club, Inc. Statement of Cash Flows (Direct Method) Year Ended September 30, 2018 Cash flows from operating activities: Cash payments: Total cash payments Net cash provided by (used for) operating activities $ 4,500 Cost of goods sold $ 103,000 Payment of dividends Payments to suppliers 92,000 Proceeds from issuance Purchase of equipment with cash .. 44,000 of common stock Payments to employees 75,000 Sales revenue Payment of note payable 34,000 Collections from customers Proceeds from sale of land 50,000 Payment of income tax Depreciation expense 5,000 Purchase of treasury stock 25,000 211,000 204,000 16,000 5,200