TELEMARKETING INC. Statements of Financial Position Additional information: 1. Dividends of $15,000 were declared and paid during the year. 2. The bonds were issued on December 31.2023 , to help finance the acquisition of the fand. Specifically, $150,000 worth of the: land was acquired in exchange for $100,000 of bonds, with the remainder of the bonds being issued for cash. 3. Patents were sold at their cafying value of $20,000 on January 1,2023 . No property, plant, or equipment was sold during the year, Prepare the operating activities section of the statement of cash flows for Telemarketing using the direct metnod. Telemarketing Company Statement of Cash Flows (Partial) Cinh Flows from Operating Activities Cash Recelved from Customers $ 5