this is the full question I have been given, I need help with d. $36,080 and $37,100 are incorrect.

Determining Operating Cash Flows - Direct Method Adjusted trial balances for Garboz Company, an industrial recycler, at December 31 of the current and prior year follow. Additional information 1. Purchased 57.000 of equipment in the current year. 2. Allocated one-third of its depreciation expense to selling expenses and the remainder to general and administrative expenses. 3. Assume no accounts receivable were written off or recovered during the year. Required What amounts are reported in the operating activities section of the statement of cash flows using the direct method for the current year ended December 31, for the following line items? Note: Do not use negative signs with your answers