Payment of salaries and wages	$36,000		Net income	$24,000
Depreciation expense	15,000		Payment of income tax	10,000
Payment of interest	14,000		Collection of dividend revenue	5,500
Payment of dividends	5,500		Payment to suppliers	58,000
Collections from customers	115,000

The accounting records of Best Parts reveal the? following:

Compute cash flows from operating activities using the direct method for the year ended December? 31, 2018

?(Use a minus sign or parentheses for amounts that result in a decrease in cash. If a box is not used in the? statement, leave the box? empty; do not select a label or enter a? zero.)

Best Parts

Statement of Cash Flows (Partial)

Year Ended December 31, 2018

Cash Flows from Operating Activities:

Receipts:

Total Cash Receipts

Payments:

Total Cash Payments

Net Cash Provided by (Used for) Operating Activities