View Policies Current Attempt in Progress The 2022 accounting records of Swifty Transport provide the following information. Payment of interest $ 10,500 Payment of salaries and wages $56,800 Cash sales 50,300 Depreciation expense 16,200 Receipt of dividend revenue 18,000 Proceeds from sale of vehicles 811,600 Payment of income taxes 16,300 Purchase of equipment for cash 22,600 Net income 37,600 Loss on sale of vehicles 3,000 Payment for merchandise 97.500 Payment of dividends 13.900 Payment for land 73,300 Payment of operating expenses 27,400 Collection of accounts receivable 195.000 Prepare the cash flows from operating activities section using the direct method. SWIFTY Transport Statement of Cash Flows-Direct Method Cash receipts from $ $ cash payments