The following information is taken from the 2022 general ledger of Waterway Company. Rent Rent expense $30,400 Prepaid rent, January 1 6,400 Prepaid rent, December 31 8,100 Salaries Salaries and wages expense $64,300 Salaries and wages payable, January 1 2,400 Salaries and wages payable, December 31 7,400 Sales Sales revenue $160,900 Accounts receivable, January 1 18,000 Accounts receivable, December 31 6,800 In each case, compute the amount that should be reported in the operating activities section of the statement of cash flows under the direct method. Cash payments for rent 44900 Cash payments for salaries 69300 Cash receipts from customers 172100 eTextbook and Media