14. A summary of cash flows for Robinson Tree Services for the year ended May 31, 2008, is shown below. Cash receipts: Cash received from customers Cash received from additional investment by owner P82,990 15,000 Cash payments: Cash paid for expenses Cash paid for land Cash paid for supplies Drawing P26,000 65,000 430 3,000 The cash balance as of June 1, 2007 P29,340 Prepare a statement of cash flows for Robinson Tree Services for the year ended May 31, 2008