A summary of cash flows for Linda's Design Services for the year ended December 31 is as follows: Cash receipts: Cash received from customers Cash received from additional investment by owner Cash payments: Cash paid for expenses and supplies Cash paid for land Cash paid to owner for personal use Cash bstance as of January 1 $88,410 14,680 $27,260 63,440 3,020 $5,010 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, cash payments, and decreases in cash.