The 2020 accounting records of Blocker Transport reveal these transactions and events. Payment of interest Cash sales Receipt of dividend revenue Payment of income taxes Net income Payment of accounts payable for merchandise Payment for land $10,100 49,100 17,700 15,300 38,800 Collection of accounts receivable Payment of salaries and wages Depreciation expense Proceeds from sale of vehicles Purchase of equipment for cash Loss on sale of vehicles Payment of dividends Payment of operating expenses $190,800 57,800 16,600 12,700 21,200 3,800 13,800 28,500 114,800 73,400 Prepare the cash flows from operating activities section using the direct method. (Not all of the items will be used.) Blocker Transport Statement of Cash Flows Direct Method Cash receipts from cash payments