Relaxing Spas began 2018 with cash of $ 107 comma 000. During the year, Relaxing Spas earned service revenue of $ 590 comma 000 and collected $ 590 comma 000 from customers. Expenses for the year totaled $ 422 comma 000, of which Relaxing Spas paid $ 390 comma 000 in cash to suppliers and employees. Relaxing Spas also paid $ 147 comma 000 to purchase equipment and paid a cash dividend of $ 52 comma 000 to its stockholders during 2018. Prepare the company's statement of cash flows for the year ended December 31, 2018. Format cash flows from operating activities by the direct method. Start by completing the cash flows from operating activities. (Use parentheses or a minus sign for numbers to be subtracted.)