A summary of cash flows for Ethos Consulting Group for the year ended May 31, 20Y6, follows: Cash receipts: Cash received from customers $261,000 Cash received from additional investment of owner 45,000 Cash payments: Cash paid for operating expenses 148,500 Cash paid for land 67,500 Cash paid to owner for personal use 9,000 The cash balance as of June 1, 20Y5, was $27,900. Prepare a statement of cash flows for Ethos Consulting Group for the year ended May 31, 20Y6. 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, 20Y6 Cash flows from (used for) operating activities: Cash received from customers $Cash received from customers 261,000 Cash paid for operating expenses Cash paid for operating expenses Net cash flow from operating activities $Net cash flow from operating activities 112,500 Cash flows from (used for) investing activities: Cash paid for purchase of land Cash paid for purchase of land Cash flows from (used for) financing activities: Cash received from owner as investment $Cash received from owner as investment 45,000 Cash withdrawals by owner Cash withdrawals by owner Net cash flow from financing activities Net cash flow from financing activities 36,000 Net increase in cash $Net increase in cash 81,000 Cash balance, June 1, 20Y5 fill in the blank 17 27,900 Cash balance, May 31, 20Y6 $fill in the blank 18 108,900