Please solve this problem:

Exercise 12-13 The 2017 accounting records of Sheffield Corp. reveal these transactions and events 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 $22,500Payment of salaries and wages 119,250 36,000 1,827,000 49,500 6,750 31,500 63,000 108,000 Dtion expense 40,500 27,000 85,500 218,250 166,500 438,750 Proceeds from sale of vehicles Purchase of equipment for cash Loss on sale of vehicles Payment of dividends Payment of operating expenses Prepare the cash flows from operating activities section using the direct method