Statement of cash flows OBJ. 5 A summary of cash flows for Sentinel Travel Service for the year ended August 31, 2016, follows:

Cash receipts:

Cash received from customers $734,000 Cash received from issuing common stock 36,000 Cash payments:

Cash paid for operating expenses 745,600 Cash paid for land 50,000 Cash paid as dividends 18,000 The cash balance as of September 1, 2015, was $89,000.

Prepare a statement of cash flows for Sentinel Travel Service for the year ended August 31, 2016.