The 2019 accounting records of Skysong, Inc. reveal these transactions and events.

Payment of interest		$ 10,800		Collection of accounts receivable		$189,200
Cash sales		50,900		Payment of salaries and wages		56,900
Receipt of dividend revenue		19,000		Depreciation expense		16,100
Payment of income taxes		15,700		Proceeds from sale of vehicles		12,100
Net income		38,000		Purchase of equipment for cash		21,900
Payment of accounts payable				Loss on sale of vehicles		3,100
for merchandise		115,600		Payment of dividends		14,700
Payment for land		73,700		Payment of operating expenses		27,600

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