Uhura Health Spas began 2010 with cash of \($104,000.\) During the year, Uhura earned service revenue of \($600,000\) and collected \($590,000\) from customers. Expenses for the year totaled \($420,000,\) of which Uhura paid \($410,000\) in cash to suppliers and employees. Uhura also paid \($140,000\) to purchase equipment and paid a cash dividend of \($50,000\) to its stockholders during 2010. Prepare the company’s statement of cash flows for the year ended December 31,2010. Format cash flows from operating activities by the direct method.