92. 
    

Provided below is the cash flow information for Company XYZ:

• Cash Receipts from Customers: $300,000
• Cash Payments for Operating Expenses: ($150,000)
• Cash Payments for Income Taxes: ($50,000)
• Cash Payments for Investments: ($70,000)
• Cash Payments for Financing Activities: ($30,000)

Prepare a cash flow statement for Company XYZ using the direct method and present the calculation in bullet points.