The following information is taken from the 2020 general ledger of Blossom Company. Rent Rent expense $ 39,700 Prepaid rent, January 1 5,800 Prepaid rent, December 31 9,200 Salaries Salaries and wages expense $ 64,000 Salaries and wages payable, January 1 10,500 Salaries and wages payable, December 31 8,600 Sales Sales revenue $169,200 Accounts receivable, January 1 18,200 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.