The 2019 accounting records of Swifty Corporation reveal these transactions and events.

Payment of interest		$ 10,500		Collection of accounts receivable		$189,200
Cash sales		49,000		Payment of salaries and wages		56,400
Receipt of dividend revenue		18,100		Depreciation expense		15,900
Payment of income taxes		15,500		Proceeds from sale of vehicles		11,700
Net income		38,100		Purchase of equipment for cash		21,500
Payment of accounts payable				Loss on sale of vehicles		2,300
for merchandise		115,500		Payment of dividends		14,000
Payment for land		74,200		Payment of operating expenses		28,600

Prepare the cash flows from operating activities section using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Swifty Corporation Statement of Cash FlowsDirect Method For the Year Ended 2019For the Month Ended 20192019