The accounting records of Value Parts reveal the following: B (Click the icon to view the accounting records.) Compute cash flows from operating activities using the direct method for the year ended December 31, 2024. (Use a minus sign or parentheses for amounts that result in a decrease in cash. If a box is not used in the statement, leave the box empty; do not select a label or enter a zero.) Value Parts Statement of Cash Flows (Partial) Year Ended December 31, 2024 Cash Flows from Operating Activities: Receipts: Total Cash Receipts Payments: Total Cash Payments Net Cash Provided by (Used for) Operating Activities X Data Table 32,000 Net income $ 25,000 15,000 13,000 Payment of income tax Payment of salaries and wages $ Depreciation expense Payment of interest Payment of dividends 18,000 Collection of dividend revenue 7,500 Payment to suppliers 50,000 7,500 112,000 Collections from customers Print Done