The accounting records of Four Seasons Parts reveal the following:
Compute cash flows from operating activities using the direct method for the year ended December 31, 2018.

Payment of salaries and wages $ 33,000 Net income $ 24,000 Depreciation expense 13,000 Payment of income tax 15,000 Payment of interest 14,000 Collection of dividend revenue 7,000 Payment of dividends 7,000 Payment to suppliers 57,000 Collections from customers 113,000