The current reporting period accounting records of Malay Ltd reveal the following transactions and events: Payment of interest $4,000 Cash sales 38000 Receipt of dividend revenue 14000 Payment of income taxes 15000 Collection of accounts receivable 170000 Payment of accounts payable for inventory 90000 Payment for land 74000 Receipt of interest revenue 200 Payment of salaries and wages 65000 Payments of dividends 14000 Payment of other operating expenses 20000 The cash flows from operating activities are