The 2022 accounting records of Concord Transport provide the following information. Payment of interest $10,200 Payment of salaries and wages $57,500 Cash sales 49,700 Depreciation expense 15,300 Receipt of dividend revenue 17,800 Proceeds from sale of vehicles 811,700 Payment of income taxes 16,600 Purchase of equipment for cash 21,000 Net income 37,100 Loss on sale of vehicles 4,000 Payment for merchandise 96,000 Payment of dividends 13,300 Payment for land 73,700 Payment of operating expenses 28,500 Collection of accounts receivable 196,700 Prepare the cash flows from operating activities section using the direct method. CONCORD Transport Statement of Cash Flows-Direct Method Cash receipts from cash payments: $ $