The 2014 accounting records of Rogan Transport reveal these transactions and events.

Payment of interest		$ 30,450		Payment of salaries and wages		$ 161,385
Cash sales		146,160		Depreciation expense		48,720
Receipt of dividend revenue		54,810		Proceeds from sale of vehicles		2,472,540
Payment of income taxes		36,540		Purchase of equipment for cash		66,990
Net income		115,710		Loss on sale of vehicles		9,135
Payment for merchandise		295,365		Payment of dividends		42,630
Payment for land		225,330		Payment of operating expenses		85,260
Collection of accounts receivable		593,775

Prepare the cash flows from operating activities section using the direct method.

Prepare the cash flows from operating activities section using the direct method. (Show amounts that decre Rogan Transport For the Year 2014 Statement of Cash Method Cash Flows from Operating Activities Cash Receipts from Customers 146160 Dividend Revenue 54,810 200970 Less Cash nts To Suppliers for Merchandise For Operating Expenses For Income Taxes For Interest For Salaries and Wages 295,365 85,260 36,540 30,450 161,385 pliers 609000 Net Decrease in Cash -408030