The 2022 accounting records of Vaughn Transport provide the following information. Payment of interest $10,400 Payment of salaries and wages $57,700 Cash sales 49,300 Depreciation expense 15,100 Receipt of dividend revenue 17,900 Proceeds from sale of vehicles 812,300 Payment of income taxes 15,000 Purchase of equipment for cash 22,500 Net income 38,500 Loss on sale of vehicles 3,300 Payment for merchandise 97,400 Payment of dividends 14,900 Payment for land 73,400 Payment of operating expenses 28,400 Collection of accounts receivable 195,500 Prepare the cash flows from operating activities section using the direct method.