98. Provided below is the cash flow information for Company ABC:

Cash Flow Category	Amount
Cash Receipts from Customers	$400,000
Cash Payments for Operating Expenses	($180,000)
Cash Payments for Income Taxes	($50,000)
Cash Payments for Investments	($100,000)
Cash Payments for Financing Activities	($60,000)
______________________________________	_____________
Net Cash Flow from Operating Activities	$160,000

Prepare a cash flow statement for Company ABC using the direct method in a tabular format.