Gold Bars, Inc. began 2018 with cash of $59,000. During the year, Gold Bars earned revenue of $596,000 and collected $624,000 from customers. Expenses for the year totaled $445,000, of which Gold Bars paid $227,000 in cash to suppliers and $200,000 in cash to employees. Gold Bars also paid $149,000 to purchase equipment and a cash dividend of $51,000 to its stockholders during 2018. Prepare the company's statement of cash flows for the year ended December 31, 2018 Format operating activities by the direct method