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The following information is taken from the $2022$ general ledger of Lily Compary.

Rent

Rent expense

$$30,000$

Prepaid rent, January $1$

$5,600$

Prepaid rent, December $31$

$8\mathrm{.}100$

Salaries Salaries and wages expense

Salaries and wages payable, January $1$

$565\mathrm{.}700$

Salaries and wages payable, December $31$

Sales Sales revenue

$$160,200$

Accounts receivable, January $1$

$3,600$

Accounts receivable, December $31$

In each case, compute the amount that should be reported in the operating activities section of the statement of cash fiows und direct method.

Cash payments for rent

Cash payments for salaries

Cashreceipts from customers

$5$

$5$

$5$