The 2025 accounting records of Shamrock 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 $ 11,400 54,720 20,520 13,680 43,320 110,580 84,360 222,300 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 $ 60,420 18,240 925,680 25,080 3,420 15,960 31,920 Prepare the cash flows from operating activities section using the direct method. (Show amounts that decrease cash flow with either a-sign e.g. -15,000 or in parenthesis e.g. (15,000).)

The 2025 accounting records of Shamrock Transport provide the following information. Payment of interest $ 11,400 Payment of salaries and wages $ 60,420 Cash sales 54,720 Depreciation expense 18,240 Receipt of dividend revenue 20,520 Proceeds from sale of vehicles 925,680 Payment of income taxes 13,680 Purchase of equipment for cash 25,080 Net income 43,320 Loss on sale of vehicles 3,420 Payment for merchandise 110,580 Payment of dividends 15,960 Payment for land 84,360 Payment of operating expenses 31.920 Collection of accounts receivable 222,300 Prepare the cash flows from operating activities section using the direct method. (Show amounts that decrease cash flow with either a sign e.g. -15,000 or in parenthesis e.g. (15,000).)