Adeva Health Foods, Inc. reported the following comparative balance sheet and income statement for 2016. Adeva Health Foods, Inc. Comparative Balance Sheet December 31, 2016 and 2015 2016 2015 Cash. Accounts receivable........ Inventories.... S 19,000 22,000 S 3,000 23,000 34,000 31,000 Prepaid expenses.. Equipment, net..... Intangible assets. 1,000 90,000 3,000 79,000 9,000 9,000 $148,000 $175,000 Accounts payable.. S 14,000 $ 9,000 Accrued liabilities.... 16,000 19,000 Income tax payable. Notes payable... 14,000 12,000 45,000 50,000 Common stock. 31,000 20,000 Retained earnings. Treasury stock.. 64,000 40,000 (9,000) (2,000) $148,000 $175,000 Adeva Health Foods, Inc. Income Statement Year Ended December 31, 2016 Sales revenue.. Gain on sale of equipment. Total revenue and gains. Cost of goods sold. . Depreciation expense. Other operating expenses. Total expenses... $190,000 6.000 $196,000 S 85,000 19,000 36.000 140,000 56,000 Income before income tax. 18.000 Income tax expense.. S 38,000 Net income.. Additional Information: 1. Purchased Equipment for cash. 2. Sold Equipment with a book value of $ 16,000. 3. Paid down the note payable. 4. Issued Common Stock for cash. 5. Purchased Treasury stock with cash. Construct a statement of cash flow using the direct method for the year ending December 31, 2016