The 2020 accounting records of Blocker Transport reveal these transactions and events. Payment of interest $10,400 Collection of accounts receivable $191,000 Payment of salaries and wages Cash sales 49,000 57,600 Receipt of dividend revenue 17,300 Depreciation expense 15,700 Payment of income taxes Proceeds from sale of vehicles 16,100 11,300 22,300 Net income 37,600 Purchase of equipment for cash Payment of accounts payable Loss on sale of vehicles 2,100 for merchandise Payment of dividends 13,300 115,100 Payment for land 74,100 Payment of operating expenses 27,700 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