Can you please show me the solution step by step and also included the whole calculation ; i need to understand the solution to solve another one on my own ,

Income Statement Data December 31 2007
Revenue
Net Sales		2850000
Dividend Income		104000
Interest Income		70000
Gain on Sales of Marketable Securities		4000
Total Revenue and Gains		3028000
Cost And Expenses
COGS	1550000
Operationg Expense	980000
Interest Expense	185000
Income Tax Expense	90000
Total costs and expenses		2805000
Net Income		223000
Selected Account Balances
	End Of Year	Beginning Of Year
Accounts Receivable	650000	720000
Accrued interest receivable	9000	6000
Inventories	800000	765000
Short term prepayments	20000	15000
Accounts payable ( Merchandise suppliers)	570000	562000
Accrued Operating Expense Payable	65000	94000
Accrued Interest Payable	21000	12000
Accrued Income Tax Payable	22000	35000
Additional Information
1.Dividend revenue is recognized on the cash basis.All other income statement amounts are recognized on the accrual basis.
2.Operating expenses include deppreciation expense of 115000
Instructions
Prepare a partial statement of cash flows, including only the operating activities section of the statement and using direct method.
Place brackets around numbers representing cash payments.Show supporting computations for the following;
1.Cash received from customers
2.Interest and dividends received
3.Cash paid to suppliers
4.Cash paid for operating expenses
5.Interest Paid
6.Income Taxes Paid