The 2022 accounting records of Coronado Transport provide the following information. $10,800 $58,000 50.300 17,800 Payment of interest Cash sales Receipt of dividend revenue Payment of income taxes Net income Payment for merchandise Payment for land Collection of accounts receivable 15.400 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 15,000 812,400 22.000 2,800 37,400 96,700 13,800 74,000 27,700 196,400 Prepare the cash flows from operating activities section using the direct method. CORONADO Transport Statement of Cash Flows Direct Method Cash receipts from $ > cash payments: > $