Must show all work. (How did you get the numbers)

The following schedule of cash receipts and payments relates to Harnois Elements for the year 2016 Cash receipts S 424,000 110,000 From customers From issuance of notes payable From sale of truck 12,000 Cash payments S 32,000 For income taxes For purchase of equipment To employees and suppliers For interest To stockholders as dividends For purchase of treasury stock 88,000 250,000 8,000 64,000 12,000 Harnois had $72,000 cash to start 2016 and ended the year with $164,000 cash. Required In good form, prepare a 2016 statement of cash flows for Harnois Elements using the direct method