cash flow kaplan

Big Time Co had the following transactions during the year.
1 Purchase from suppliers was $18,500, of which $2,550 was unpaid at the year-end. Brought
forward payables were $1,000.
2 Wages and salaries amounted to $9,500, of which $750 was unpaid at the year-end. The
financial statements for the previous year showed an accrual for wages and salaries of $1,500.
3 Interest of $2,100 on a long term loan was paid in the year.
4 Sales revenue was $33,400, including $900 receivables at the year-end. Brought forward
receivables were $400.
Using the direct method, what is Big Time Co’s cash flow from operating activities?

i dont get the second transaction can you elaborate on that