Bethney’s Learning Center has assembled the following data for the year ended June 30, 2025:

Prepare the operating activities section of the business’ statement of cash flows for the year ended June 30, 2025, using the direct method.  

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Payments to suppliers Cash payment for purchase of equipment Payments to employees Payment of notes payable Payment of dividends Cash receipt from issuance of stock Collections from customers Cash receipt from sale of land Cash balance, June 30, 2024 $ 117,000 42,000 72,000 25,000 7,000 18,000 190,000 60,000 30,000