The 2022 accounting records of Waterway Transport provide the following information $ 10,700 $ 58,000 49,600 16,600 19,000 811,800 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 16,900 Payment of salaries and wages Depreciation expense Proceeds from salp of vehicles Purchase of equipment for cash Loss on sale of vehicles Payment of dividends Payment of operating expenses 21,300 38,900 3,600 96,300 13,300 74,800 27,700 197,000 Prepare the cash flows from operating activities section using the direct method. WATERWAY Transport Statement of Cash Flows-Direct Method