The income statement and a schedule reconciling cash flows from operating activities to net income are provided below for Mike Roe

Computers.

Required:

Provide the summary journal entries which shows the cash flow for each of the following for Mike Roe Computers during the

reporting period: $($a$)$ received from customers, $($b$)$ paid to suppliers, $($c$)$ paid to employees, $($d$)$ paid for interest, $($e$)$ paid for

insurance, $($f$)$ paid for income taxes.

Prepare the cash flows from operating activities section of the statement of cash flows $($direct method$).$