Stella's Learning Center has assembled the following data for the year ended June 30, 2024: Payments to suppliers $118,000 Cash payment for purchase of equipment 41,000 Payments to employees 70,000 Payment of notes payable 32,000 Payment of dividends 5,000 Cash receipt from issuance of stock 14,000 Collections from customers 184,000 Cash receipt from sale of land 52,000 Cash balance, June 30, 2023 37,000 Prepare the operating activities section of the business's statement of cash flows for the year ended June 30, 2024, using the direct method. (Use a minus sign or parentheses for amounts that result in a decrease in cash. If a box is not used in the statement, leave the box empty; do not select a label or enter a zero.)