8A. Benton Island, Inc. began 2018 with cash of $ 70 comma 000. During the year, Benton Island earned revenue of $ 180 comma 000 and collected $ 80 comma 000 from customers. Expenses for the year totaled $ 159 comma 000, of which Benton Island paid $ 85 comma 000 in cash to suppliers and $ 50 comma 000 in cash to employees. The company received $ 1 comma 800 cash for interest revenue and paid $ 11 comma 000 for income taxes. Benton Island also paid $ 30 comma 000 to purchase equipment and a cash dividend of $ 12 comma 000 to its stockholders during 2018. Prepare the company's operating activities section of the statement of cash flows for the year ended December 31, 2018. Use the direct method. (Use a minus sign or parentheses for amounts that result in a decrease in cash. If a box is not used in the statement, leave the box empty; do not select a label or enter a zero.)