A summary of cash flows for A$-$One Travel Service for the year ended August $31,20$Y$6,$ follows:

Cash receipts:

Line Item Description Amount

Cash received from customers $$296,060$

Cash received from issuing common stock $26,600$

Cash payments:

Line Item Description Amount

Cash paid for operating expenses $236,850$

Cash paid for land $61,000$

Cash paid for dividends $4,500$

The cash balance as of September $1,20$Y$5,$ was $$89,900.$

Prepare a statement of cash flows for A$-$One Travel Service for the year ended August $31,20$Y$6.$ Use the minus sign to indicate cash outflows, cash payments and decreases in cash.

A$-$One Travel Service

Statement of Cash Flows

For the Year Ended August $31,20$Y$6$