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 $10,400 Collection of accounts receivable 49,000 Payment of salaries and wages 17,300 Depreciation expense 16,100 Proceeds from sale of vehicles 37,600 Purchase of equipment for cash Loss on sale of vehicles 115,100 Payment of dividends 74,100 Payment of operating expenses $191,000 57,600 15,700 11,300 22,300 2,100 13,300 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 For the Year Ended December 31, 2020 Cash Flows from Operating Activities Cash receipts from Customers 49000.00 Dividend Revenue 191000.00 240000.00 Less cash payments: To Suppliers for Merchandise 115100.00 For Salaries and Wages 57600.00 For Operating Expenses 1 27700.00 T For Interest 10400.00 For Income Taxes 16100.00 (226900.00) Net Cash Provided by Operating Activities 13100.00