Prepare a statement of cash flows (direct method) Williams Digital Services, Inc., has provided the following data from the company's records for the year just ended December 31: Collection of interest is 5,200 dollars Cash sales is 252,500 dollars Credit sales is 673,500 dollars Proceeds from sale of long-term investment is 12,300 dollars Gain on sale of investment is 2,100 dollars Payments to suppliers is 570,000 dollars Cash payments to purchase plant assets is 52,400 dollars Depreciation expense is 63,200 dollars Salaries expense is 77,100 dollars Payment of short-term note payable by issuing common stock is 71,700 dollars Cost of goods sold is 567,000 dollars Proceeds from issuance of long-term note payable is 24,900 dollars Income tax expense and payment is 38,000 dollars Proceeds from issuance of common stock is 21,500 dollars Receipt of cash dividends is 6,600 dollars Interest revenue is 6,100 dollars Payment of cash dividends is 28,200 dollars Collections of accounts receivable is 572,000 dollars Amortization expense is 3,700 dollars Payments on long-term notes payable is 44,500 dollars Interest expense and payments is 2,400 dollars Purchase of equipment by issuing common stock to seller is 17,900 dollars Payment of salaries is 74,400 dollars Proceeds from sale of