The information needed to prepare the Cash Flow from Operating Activities section of Pro Corporation’s consolidated statement of cash flows is included in the following list:

Cash received from customers........ $322,500

Cash paid to suppliers............ 182,500

Cash paid to employees............ 27,000

Cash paid for other operating items...... 23,500

Cash paid for interest expense........ 12,000

Cash proceeds from sale of land........ 60,000

Noncontrolling interest dividends....... 10,000

Dividends received from equity investees.... 7,000

REQUIRED: Prepare the Cash Flows from Operating Activities section of Pro’s consolidated statement of cash flows under the direct method.