Your answer is partially correct. The 2022 accounting records of Bramble Transport provide the following information. Payment of interest $10,600 Payment of salaries and wages $57,400 Cash sales 50,100 Depreciation expense 16,300 Receipt of dividend revenue 18,600 Proceeds from sale of vehicles 812,500 Payment of income taxes 15,900 Purchase of equipment for cash 22,300 Net income 37,500 Loss on sale of vehicles 2.200 Payment for merchandise 96.900 Payment of dividends 13,900 74,400 Payment of operating expenses 27,600 Payment for land Collection of accounts receivable 195,500 Prepare the cash flows from operating activities section using the direct method. BRAMBLE Transport Statement of Cash Flows-Direct Method For the Year Ended December 31, 2022 Cash Flows from Operating Activities Cash receipts from Customers $ 50100 V 195500 245600 Less cash payments: To Suppliers for Merchandise 96900 i For Salaries and Wages 57400 i For Operating Expenses 27600 i For Interest 10600 i For Income Taxes 15900 i 208400 Cash Flows from Operating Activities 37200