Current Attempt in Progress

The $2027$ accounting records of Coronado Transport provide the following information.

$\backslash$table$[[$Payment of interest,$$10,500,$Payment of salaries and wages,$$56,900],[$Cash sales,$49,000,$Depreciation expense,$16,200],[$Receipt of dividend revenue,$18,800,$Proceeds from sale of vehicles,$812,900],[$Payment of income taxes,$15,500,$Purchase of equipment for cash,$22,900],[$Net income,$38,900,$Loss on sale of vehicles,$2,400],[$Payment for merchandise,$96,100,$Payment of dividends,$14,100],[$Payment for land,$74,500,$Payment of operating expenses,$27,600],[$Collection of accounts receivable,$196,100,,]]$

Prepare the cash flows from operating activities section for $2027$ using the direct method.

CORONADO Transport

Statement of Cash Flows$-$Direct Method