f164-27 Learning Objectiu Appendix 16A Net Cash Prov. by Preparing operating activities cash flow-direct method The accounting records of Four Seasons Parts reveal the following: Payment of salaries and wages $ 34,000 Collections from customers Compute cash flows from operating activities using the direct method for the year ended December 31, 2018. Depreciation expense payment of interest Payment of dividends 10,000 17,000 5,000 116,000 Net income Payment of income tax Collection of dividend revenue Payment to suppliers $ 21,000 16,000 5,000 51,000