Rainy Day Books is reporting the following information for December 31, 2020. Prepare the operating section of the cash flow statement for December 31, 2020 using the direct method, under ASPE.

Payment of income taxes		9,750
Collections from customers		195,450
Collection of dividend revenue		7,000
Payments of salaries and wages		91,800
Payment of interest		9,700
Interest received on investments		1,550
Payments to suppliers		36,800