Prepare the cash flows from operating activities section using the direct method. SUNLAND Transport Statement of Cash FlowsDirect Method Cash receipts from ~ | cash payments: The 2022 accounting records of Sunland Transport provide the following information. Payment of interest $10,300 Cash sales 50,400 Receipt of dividend revenue 18,900 Payment of income taxes 16,000 Netincome 38,200 Payment for merchandise 26,000 Payment for land 73,500 Collection of accounts receivable 196,900 Payment of salaries and wages Depreciation expense Proceeds from sale of vehicles Purchase of equipment for cash Loss on sale of vehicles Payment of dividends Payment of operating expenses Prepare the cash flows from operating activities section using the direct method. $57,000 15,800 812,200 22,900 2,400 13,400 27,400