The accounting records of Grand Auto Parts reveal the following: Payment of salaries and wages $ 33,000 Net income $ 24,000 Depreciation expense Payment of interest Payment of dividends 13,000 14,000 7,000 Payment of income tax Collection of dividend revenue 15,000 7,000 Payment to suppliers 57,000 Collections from customers 113,000 Copyright 2016 Pearson Edkication, Inc. Compute cash flows from operating activities using the direct method for the year ended December 31, 2016.