The 2019 accounting records of Home & Away Travels Ltd reveal these transactions and events:

Payment of interest $ 21 000 Collection of accounts receivable $ 266 000

Cash sales 84 000 Payment of salaries and wages 95 200

Receipt of dividend revenue 19 600 Depreciation expense 22 400

Payment of income tax 22 400 Proceeds from sale of aircraft 1 136 800

Profit 53 200 Purchase of equipment for cash 30 800

Payment of accounts payable for inventory 140 000 Loss on sale of aircraft 4 200

Payment of dividends 19 600

Payment for land 103 600 Payment of operating expenses 28 000

Prepare the cash flows from operating activities section of the statement of cash flows using the direct method. (Not all of the items will be used.)