The 2022 accounting records of Bonita Transport provide the following information. Payment of interest $10,400 Payment of salaries and wages $57,600 Cash sales 50,000 Depreciation expense 17,000 Receipt of dividend revenue 18,300 Proceeds from sale of vehicles 811,700 Payment of income taxes 15,500 Purchase of equipment for cash 22.900 Net income 38,900 Loss on sale of vehicles 2.100 Payment for merchandise 96,800 Payment of dividends 13.800 Payment for land 73,200 Payment of operating expenses 28,200 Collection of accounts receivable 196,100 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 Activities Cash receipts from uestion 1 of 2 Statement of Cash Flows Direct Method For the Year Ended December 31, 2022 Cash Flows from Operating Activities Cash receipts from Customers $ Dividend Revenue $ Less cash payments: To Suppliers for Merchandise For Salaries and Wages For Operating Expenses For Interest For Income Taxes Net Cash Provided by Operating Activities $