The 2014 accounting records of Rogan Transport reveal these transactions and events. Payment of interest $ 21,940 Payment of salaries and wages $ 116,282 Cash sales 105,312 Depreciation expense 35,104 Receipt of dividend revenue 39,492 Proceeds from sale of vehicles 1,781,528 Payment of income taxes 26,328 Purchase of equipment for cash 48,268 Net income 83,372 Loss on sale of vehicles 6,582 Payment for merchandise 212,818 Payment of dividends 30,716 Payment for land 162,356 Payment of operating expenses 61,432 Collection of accounts receivable 427,830 Prepare the cash flows from operating activities section using the direct method