The 2022 accounting records of Bonita Transport provide the following information. Prepare the cash flows from operating activities section using the direct method. BONITA Transport Statement of Cash Flows-Direct Method For the Year Ended December 31, 2022 Cash Flows from Operating A.ctlvitles Cash receipts from Customers Dlvidend Revenue Less cash payments: To Suppllers for Merchandlse For Salarles and wages For Operating Expenses For Interest For Income Taxes Net Cash Provided by Operating Actlvitles $49100 $190800 15300 114800 57800 28500