A summary of cash flows for Parker Consulting Group for the year ended January 31, 20Y4, follows:

Cash receipts:

Cash received from customers..................................................$1,200,000

Cash received from issuing common stock..................................90,000

Cash payments:

Cash paid for operating expenses................................................800,000

Cash paid for land............................................................................300,000

Cash paid for dividends...................................................................36,000

The cash balance as of February 1, 20Y3, was.............................$66,000.

Prepare a statement of cash flows for Parker Consulting Group for the year ended January 31, 20Y4.