The 2022 accounting records of Sheffield Transport provide the following information. 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 Cash receipts from Prepare the cash flows from operating activities section using the direct method. cash payments: $10,000 50,800 18,800 16,900 38,400 97,600 73,300 196,100 CICALLUUN OTSUS SHEFFIELD Transport Statement of Cash Flows-Direct Method EF 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 + S 5 LA $57,100 16,300 812,100 22,800 2,900 14,200 28,300

The 2022 sccounting records of 5 heffeld Transport provide the following information Prepare the cash flows from operating activities secton using the dircet method