The 2022 accounting records of Crane Transport provide the following information. Payment of interest $10,400 Payment of salaries and wages $57,600 Cash sales 49,000 Depreciation expense 15,700 Receipt of dividend revenue 17,300 Proceeds from sale of vehicles 811,300 Payment of income taxes 16,100 Purchase of equipment for cash 22,300 Net income 37,600 Loss on sale of vehicles 2,100 Payment for merchandise 97,100 Payment of dividends 13,300 Payment for land 74,100 Payment of operating expenses 27,700 Collection of accounts receivable 197,000 Prepare the cash flows from operating activities section using the direct method. CRANE Transport Statement of Cash Flows-Direct Method Cash receipts from cash payments: Question 3 of 5 ConectionFor ALLOUTILS Televare 177,000 Prepare the cash flows from operating activities section using the direct method. CRANE Transport Statement of Cash Flows-Direct Method Cash receipts from cash payments: eTextbook and Media $