New to this site – but eagerly trying to learn German formally. 

I am on 'the cases' stage of my learning. 

From what I understand we use accusative when referring to the direct object.

Now, in the case of "Wie geht es dir?":

Since I am asking "How goes it you?", is it correct to say that *es* is in the accusative case and is the direct object, while *dir* is the dative case (or *Ihnen* if formal)?

Or is *es* in the nominative case? 

I am confused to why we can't just say: 

> 
> Wie gehst dich?  
> 
>  Wie gehen Sie?
> 
> 
> 

or even

> 
> Wie gehst du?  
> 
>  Wie gehen Sie? (Aren't *you* the subject when I am asking?)
> 
> 
>