The following selected data were taken from the FS of Travis Company: December 31 2019 Accounts receivable 2018 $360,000 Rent receivable $380,000 3,360 3,200 Inventories 176,000 180,000 Supplies 2,000 1,360 PP&E 480,000 400,000 Accumulated depreciation 84,000 80,000 Accounts payable 212,000 216,000 Other accrued liabilities 43 200 40,800 Retained earnings 100,160 72,000 Income Statement Revenues Sales $400,000 Rental Income 6,560 Gain on sale of PP&E 1,600 $408,160 Expenses Cost of goods sold $278,800 Supplies used 3,760 Other accrued expenses 61,600 Depreciation expense 8,000 352,160 Net Income $ 56,000 Prepare the cash from operating activities section usina ng activities section using the direct method