Sams Company has the following information collected to prepare a cash flow statement and uses the direct method for Cash Flow from Operations. The annual report year end is December 31, 2022. Noncontrolling Interest Dividends Paid $20,000 Dividends Received from Equity Investees 17,000 Cash Paid to Employees 37,000 Cash Paid for Other Operating Activities 34,000 Cash Paid for Interest Expense 22,300 Cash Proceeds from the Sale of Equipment 70,000 Cash Paid to Suppliers 192,700 Cash Received from Customers 412,600 a. Prepare the Cash Flow for Operations part of the cash flow statement for Sams for the year ended December 31, 2022