Uhura Health Spas began 2015 with cash of $104,000. During the year, Uhura earned service revenue of $600,000 and collected $590,000 from customers. Expenses for the year totalled $420,000, of which Uhura paid $410,000 in cash to suppliers and employees. Uhura also paid $140,000 to purchase equipment and paid a cash dividend of $50,000 to its shareholders during 2015. Prepare the company's statement of cash flows for the year ended December 31, 2015. Format cash flows from operating activities by the direct method.