The following information is taken from the 2020 general ledger of Larkspur, Inc.. Rent
Rent expense $ 41,000
Prepaid rent, January 1 6,100
Prepaid rent, December 31 8,700

Salaries

Salaries and wages expense $ 65,800
Salaries and wages payable, January 1 10,100
Salaries and wages payable, December 31 8,500

Sales

Sales revenue $170,200
Accounts receivable, January 1 18,500
Accounts receivable, December 31 6,600

In each case, compute the amount that should be reported in the operating activities section of the statement of cash flows under the direct method.

Cash payments for rent
Cash payments for salaries Cash receipts from customers