A summary of cash flows for Linda's Design Services for the year ended December 31 follows: Cash receipts: Cash received from customers $83,400 Cash received from sale of stock 22,800 Cash payments: Cash paid for expenses Cash paid for land Cash paid for supplies $27,200 45,300 440 Dividends Cash balance as of January 1 3,300 $41,900 Prepare a statement of cash flows for Linda's Design Services for the year ended December 31. Use the minus sign to indicate cash out flows, a decrease in cash or cash payments. Linda's Design Services Statement of Cash Flows For the Year Ended December 31 Line Item Description Cash flows from (used for) operating activities: Amount Amount 00