You may use the attached spreadsheet to help you complete this activity, but you are not required to do so. You will find the spreadsheet Statement of Cash Flows: Direct Method The following information is for Leer Company: a. Payments of interest, $5,000 b. Depreciation expense, $22,700 c. Receipt from sale of land, $3,100 d. Payments of income taxes, $6,200 e. Beginning cash balance, $16,500 f. Decrease in receivables, $7,400 9. Interest and dividends collected, $6,300 h. Payments of dividends, $5,200 i. Decrease in accounts payable, $8,600 j. Payments to suppliers and employees, $50,300 k. Receipt from issuance of common stock, $11,000 1. Collections from customers, $61,700 m. Payment for purchase of investments, $17,800 n. Net income, $73,400 Required: Using the direct method for operating cash flows, prepare Leer's statement of cash flows. For those boxes in which y