View Policies Current Attempt in Progress The 2022 accounting records of Bramble Transport provide the following information. Payment of interest $11,000 Payment of salaries and wages $57,600 Cash sales 49,500 Depreciation expense 16,200 Receipt of dividend revenue 18,200 Proceeds from sale of vehicles 812,000 Payment of income taxes 15,800 Purchase of equipment for cash 21,500 Net income 37,800 Loss on sale of vehicles 2,500 Payment for merchandise 97,600 Payment of dividends 13,700 Payment for land 74,100 Payment of operating expenses 28,400 Collection of accounts receivable 196,100 Prepare the cash flows from operating activities section using the direct method. Collection of accounts receivable 196,100 Prepare the cash flows from operating activities section using the direct method. BRAMBLE Transport Statement of Cash Flows-Direct Method Cash receipts from cash payments: $