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Headland Company's income statement for the year ended December $31,2020,$ contained the following condensed information.

Headland's balance sheet contained the following comparative data at December $31.$

$($Accounts payable pertains to operating expenses.$)$

Prepare the operating activities section of the statement of cash flows using the direct method.

HEADLAND COMPANY

Statement of Cash Flows $($Partial$)$

For the Year Ended December $31,2020$

Cash Flows from Operating Activities

Cash Receipts from Customers

Cash Payments for Income Taxes

$

Cash Payments for Operating Expenses