Please show me all the steps that i need to do to solve this

Question 1 The 2020 accounting records of Blocker Transport reveal these transactions and events. Payment of interest $10,300 Collection of accounts receivable $190,900 Cash sales 50,400 Payment of salaries and wages 57,000 Receipt of dividend revenue 18,900 Depreciation expense 15,800 Payment of income taxes 16,000 Proceeds from sale of vehicles 12,200 Net income 38,200 Purchase of equipment for cash 22,900 Payment of accounts payable Loss on sale of vehicles 2,400 for merchandise 114,000 Payment of dividends 13,400 Payment for land 73,500 Payment of operating expenses 27,400 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 For the Year Ended December 31, 2020