The following information is taken from the 2012 general ledger of Mathias Company.
Prepaid rent, January 1
Prepaid rent, December 31
Salaries payable, January 1
Salaries payable, December 31
Revenue from sales
Accounts receivable, January 1
Accounts receivable, December 31
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.