A summary of cash flows for Ethos Consulting Group for the year ended May $31,20$Y$6,$ follows:

Cash receipts:

Cash received from customers $$226,200$

Cash received from additional investment of owner $39,000$

Cash payments:

Cash paid for operating expenses $128,700$

Cash paid for land $58,500$

Cash paid to owner for personal use $7,800$

The cash balance as of June $1,20$Y$5,$ was $$24,200.$

Prepare a statement of cash flows for Ethos Consulting Group for the year ended May $31,20$Y$6.$ Use the minus sign to indicate cash outflows, cash payments, and decreases in cash.

Ethos Consulting Group

Statement of Cash Flows

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