Sorry about these values, this thing is kind of messed up. I hope this can be understood.

The following is the Choco Companys balance sheet and income statement as of 12/31/2016.

Balance Sheet	2015	2016
Cash Accounts receivable Inventory Long-term investments Total assets Liabilities and stockholders equity: (no value) Accounts payable Salary payable Bonds payable Common stock Retained earnings Total liabilities and stockholders equity	$ 120,000 105,000 225,000 60,000 510,000 120,000 15,000 100,000 125,000 150,000 510,000	21,500 195,000 180,000 -0- 396,500 75,000 24,000 70,000 125,000 102,500 396,500
Income statement
Revenue:(no value) Sales Loss on sales of long-term investment Expenses: (no value) Cost of goods sold Salary expense Net income (loss)		560,000 (7,500) (375,000) (180,000) (2,500)

During 2016, following transactions were made:

Sold long-term investment for a loss of $7,500 (sold for $52,500).

$30,000 of bonds payable matured in 2016.

Paid cash dividends of $45,000.

What is the amount of cash inflow/outflow/ from their customers? (assume Sales are all credit sales)

What is the amount of cash inflow/outflow from the loss on the sales of long-term investment?

What is the amount of cash inflow/outflow from their suppliers?

What is the amount of cash inflow/outflow from their employees?

What is the amount of cash inflow/outflow from their long-term investment?

What is the amount of cash inflow/outflow regarding the maturity of their bonds payable?

What is the amount of cash inflow/outflow regarding the cash dividends?

Using the above balance sheet, income statement and information from a to g, prepare the entire cash flow statement using the direct method.

Choco Company Statement of Cash Flows For the year ended December 31, 2016
Cash flows from operating activities: Cash inflows: Cash outflows: Net cash flows from operating activities
Cash flows from investing activities: Net cash flows from investing activities
Cash flows from financing activities: Net cash flows from financing activities
Cash balance, 12/31/2016