Question 3 of 5 -/15 View Policies Current Attempt in Progress The 2022 accounting records of Oriole Transport provide the following information Payment of interest $ 10,500 $ 56,500 Cash sales 49.900 16,100 17,600 Receipt of dividend revenue Payment of income taxes 812,100 15.500 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 22,900 Net income 38.900 2,400 97,600 13,400 Payment for merchandise Payment for land Collection of accounts receivable 73,500 28,700 196,800 Prepare the cash flows from operating activities section using the direct method. ORIOLE Transport Statement of Cash Flows-Direct Method December 31, 2022 Cash receipts from Statement of Cash Flows-Direct Method December 31, 2022 Cash receipts from cash payments 19" Sunny Ano