The 2022 accounting records of Crane Transport provide the following information.

$10,000

49,000

17,000

15,000

37,000

96,000

73,000 195,000

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

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

$56,000

15,000

811,000

21,000

2,000

13,000

27,000

Prepare the cash flows from operating activities section using the direct method.