*E13-13 The 2011 accounting records of Verlander Transport reveal these transact

*E13-13 The 2011 accounting records of Verlander Transport reveal these transactions and events.Payment of interest $ 10000 Collection of accounts receivable $182000Cash sales 48000 Payment of salaries and wages 53000Receipt of dividend revenue 18000 Depreciation expense 16000Payment of income taxes 12000 Proceeds from sale of vehicles 12000Net income 38000 Purchase of equipment for cash 22000Payment of accounts payable Loss on sale of vehicles 3000for merchandise 115000 Payment of dividends 14000Payment for land 74000 Payment of operating expenses 28000InstructionsPrepare the cash flows from operating activities section using the direct method. (Not all of theitems will be used.)