The 2020 accounting records of Cheyenne Corp. 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 49.900 18.400 15,100 38,100 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 $189.900 56,200 15,400 12.200 21,200 2.300 13.100 28,000 115,800 74,300 Prepare the cash flows from operating activities section using the direct method. (Show amounts that decrease signeg.-15,000 or in parenthesis es. (15,000).) Cheyenne Corp. Statement of Cash Flows-Direct Method Cash receipts from $ v cash payments: > >