The following information was made available from the income statement and balance sheet of Lauren Company.
Item 12/31/10 12/31/09
Accounts Receivable $53,400 $58,600
Accounts Payable $35,600 $32,700
Merchandise Inventory $85,000 $79,000
Sales (2010) $243,000
Interest Revenue (2010) $5,600
Dividend Revenue (2010) $1,200
Tax Expense (2010) $12,300
Salaries Expense (2010) $28,000
COGS (2010) $65,000
Interest Expense (2010) $3,600
Operating Expenses (2010) $28,500
Complete the cash flow from operating activities section for Lauren Company using the direct method for the year ended December 31, 2010.