The 2020 accounting records of Blocker Transport reveal these transactions and events.

Payment of interest		$10,700		Collection of accounts receivable		$189,900
Cash sales		49,600		Payment of salaries and wages		57,300
Receipt of dividend revenue		17,000		Depreciation expense		16,100
Payment of income taxes		15,400		Proceeds from sale of vehicles		11,400
Net income		37,500		Purchase of equipment for cash		21,900
Payment of accounts payable				Loss on sale of vehicles		2,300
for merchandise		115,000		Payment of dividends		14,100
Payment for land		74,600		Payment of operating expenses		28,000

Prepare the cash flows from operating activities section using the direct method. (Not all of the items will be used.)

Accounts to choose from:

Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash
Proceeds from Disposal of Plant Assets For Income Taxes For Interest To Suppliers for Merchandise Depreciation Expense For Salaries and Wages Loss on Disposal of Vehicles Net Income Customers For Payment of Dividends Dividend Revenue For Operating Expenses For Land Purchase of Equipment for Cash
To Suppliers for Merchandise For Land Dividend Revenue For Income Taxes For Interest Customers Purchase of Equipment for Cash For Payment of Dividends Net Income For Salaries and Wages Depreciation Expense For Operating Expenses Proceeds from Disposal of Plant Assets Loss on Disposal of Vehicles

Blocker Transport Statement of Cash Flows-Direct Method Cash receipts from cash payments