The following information is taken from the 2017 general ledger of bridgeport corp..
rent:
rent expense $ 84,600
prepaid rent, january 1 16,638
prepaid rent, december 31 20,868
salaries
salaries and wages expense $ 152,280
salaries and wages payable, january 1 5,640
salaries and wages payable, december 31 22,560
sales sales revenue $451,200
accounts receivable, january 1 45,120
accounts receivable, december 31 19,740
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.