The 2020 accounting records of Blocker Transport reveal these transactions and events. $ 10,400 $ 190,800 50.900 56,500 18,900 15,800 16,200 11.600 Payment of interest Cash sales Receipt of dividend revenue Payment of income taxes Net income Payment of accounts payable for merchandise Payment for land 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 38,300 22.000 3.500 115.900 13,100 74,000 28,500 Prepare the cash flows from operating activities section using the direct method. Not of the items will be red Blocker Transport Statement of Cash Flowe-Direct Method Cash receipts from cash payments