The following information is taken from the 2022 general ledger of Kingbird Company. Rent Rent expense $29,800 Prepaid rent, January 1 6,200 Prepaid rent, December 31 7,200 Salaries Salaries and wages expense $65,600 Salaries and wages payable, January 1 2,500 Salaries and wages payable, December 31 8,500 Sales Sales revenue $160,900 Accounts receivable, January 1 18,900 Accounts receivable, December 31 6,300 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 Cash payments for salaries