A summary of cash flows for Evelyn's Event Planning for the year ended December 31 is shown below. Cash receipts: Cash received from customers $57,360 Cash received from bank loan 15,000 Cash payments: Cash paid for operating expenses $12,120 Cash paid for equipment 18,070 Cash paid for party supplies 9,480 Dividends 12,000 The cash balance as of January 1 $15,580 Prepare a statement of cash flows for Evelyn's Event Planning for the year ended December 31. Use the minus sign to indicate cash out flows, a decrease in cash or cash payments. Evelyn's Event Planning Statement of Cash Flows For the Year Ended December 31 Cash flows from operating activities: $ Net cash flows from operating activities $ Cash flows from investing activities: Cash flows from financing activities: $ Net cash flows from financing activities $ Cash as of January 1 Cash as of December 31 $