Prepare cash flows from operating activities section

The information needed to prepare the Cash Flow from Operating Activities section of Pro Corporation’s consolidated statement of cash flows is included in the following list:

Cash received from customers

$322,500

Cash paid to suppliers

182,500

Cash paid to employees

27,000

Cash paid for other operating items

23,500

Cash paid for interest expense

12,000

Cash proceeds from sale of land

60,000

Noncontrolling interest dividends

10,000

Dividends received from equity investees

7,000

Required: Prepare the Cash Flows from Operating Activities section of Pro’s consolidated statement of cash flows under the direct method.