The 2022 accounting records of Concord Transport provide the following information Payment of interest $ 10.200 $ 57,700 Cash sales 49,300 15,600 Receipt of dividend revenue 17,800 812,900 Payment of income taxes 16.700 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 21,100 Net income 38,700 3,700 Payment for merchandise 97.400 13,900 Payment for land 74,500 27.700 Collection of accounts receivable 195,800 Prepare the cash flows from operating activities section using the direct method. CONCORD Transport Statement of Cash Flows-Direct Method Cash receipts from V $ V cash payments: