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Waterway Industries reported operating expenses of $ 373000 for 2021. The following data were extracted from the company's financial records 12/31/2012/31/21 Prepaid Expenses $60600 $69200 Accrued Expenses 210300 255000 On a statement of cash flows for 2021, cuinig the direct method cash payments for operating expenses should be $426300 5336900 $319700 $409100