i have the answer for this question, however i dont understand how to get "24000" on the cash paid for expense". Thanks!

Question 4 (18 marks) The financial statements of Lewis Limited appear below: LEWIS LIMITED Comparative Statement of financial positions 31 December 2017 2016 Assets $ 23,000 44,000 Cash Accounts receivable 26,000 34,000 Merchandise inventory 15,000 20,000 Property, plant, and equipment 50,000 78,000 Accumulated depreciation (20,000) (24,000) Total $120,000 $126.000 Liabilities and Equity $ 15,000 $ 23,000 Accounts payable Income taxes payable 13,000 8,000 Notes payable 7,000 33,000 Ordinary shares 41,000 24,000 Retained earnings 44,000 38,000 Total $120,000 $126,000 LEWIS LIMITED Income Statement for the year ended 31 December 2017 Sales $350,000 Cost of sales 280,000 Gross profit 70,000 Selling expenses $20,000 Administrative expenses 16,000 36,000 Income from operations 34,000 4,000 Interest expense Income before income taxes 30,000 10,000 Income tax expense Profit after income tax $20,000 The following additional data were provided: 1. Dividends declared and paid were $14,000 2. During the year equipment was sold for $12,000 cash. This equipment cost $28,000 originally and had a carrying amount of $12,000 at the time of sale. 3. All depreciation expense is in the selling expense category 4. All sales and purchases are on account. 5. Accounts payable pertain to merchandise suppliers. 6. All operating expenses except for depreciation were paid in cash Required: Prepare a statement of cash flows for Lewis Limited using the direct method. Cash flows from Operating Activities Cash received from customers 358000 Cash paid for Merchandise -293000 Cash paid for expense -24000 Cash paid for interest -4000 Cash paid for income taxes -5000 Net cash Provided by operating activities 32000