E-F:16A-27 Preparing operating activities cash flowdirect method The accounting records of Four Seasons Parts reveal the following: Payment of salaries and wages $ 34,000 Net income 21,000 Depreciation expense 10,000 Payment of interest 17,000 Payment of dividends 5,000 Payment of income tax 16,000 Collection of dividend revenue 5,000 Collections from customers 116,000 Compute cash flows from operating activities using the direct method for the year ended December 31, 2024