Zeta Corporation provides the following information for the year ended December 31, 20X2:

• Cash received from customers: $500,000
• Cash paid for inventory: $150,000
• Cash paid for operating expenses: $100,000
• Cash paid for interest: $20,000
• Cash paid for taxes: $30,000

Prepare the operating activities section of Zeta Corporation's statement of cash flows using the direct method.