Which of the following items is included in the operating activities section of the statement of cash flows when using the direct method?

ABC Company is preparing its Statement of Cash Flows using the direct method. The accountant gathered the following information:cash paid to suppliers was \$140,000; sales revenue was \$350,000; Accounts Receivable increased by \$10,000 during the year; depreciation expense was \$15,000; operating expenses totaled \$80,000; Prepaid Expenses decreased by \$8,000 during the year; and a loss on the disposal of plant assets equaled \$6,000. What is the cash flow provided by operating activities?

During the year, cash paid to suppliers was \$340,000. Cash received from customers was \$580,000. Cash paid for operating expenses totaled \$64,000. Depreciation expense totaled \$16,000. The company also purchased equipment for \$35,000. Using the direct method, what is the cash provided by operating activities?