The following information is taken from the 2022 general ledger of Bonita Company.

Rent

Rent expense- $30,200

Prepaid rent, January 1- 5,700

Prepaid rent, December 31- 8,800

Salaries

Salaries and wages expense $64,800

Salaries and wages payable, January 1- 3,000

Salaries and wages payable, December 31 - 8,200

Sales

Sales revenue $159,000

Accounts receivable, January 1- 18,400

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

Cash receipts from customers